Article 4

After article 3 insert—

“3A.

For the purposes of this Order, references to services supplied to a person include references to supplies of—

“(a

a major interest in land,

(b)

any building or part of a building,

(c)

any civil engineering work or part of such a work, or

(d)

any goods incorporated or to be incorporated in a building or civil engineering work (whether by being installed as fixtures or fittings or otherwise).

3B.

Where article 3 above applies in relation to supplies of goods falling within any of paragraphs (a) to (d) of article 3A above, the person shall be treated as supplying a service of making the goods available, and the other articles of this order shall apply with appropriate modifications.”.