55Meaning of “supply”U.K.
(1)This section has effect for the purposes of this Part.
(2)Any reference to supplying a product is a reference to supplying the product in the course of business, and includes a reference to doing any of the following—
(a)providing the product in exchange for any non-monetary consideration;
(b)providing the product in, or in connection with, the performance of a statutory function;
(c)giving the product as a prize or otherwise making a gift of the product.
(3)Any reference to supplying a product does not include a reference to hiring out or lending the product, except where—
(a)the hiring out or lending is by a manufacturer of the product, or
(b)the product is supplied under a hire-purchase agreement.
(4)Where a product has at any time been supplied by being hired out or lent to a person, neither of the following is to be treated as a further supply of the product to that person—
(a)a continuation or renewal of the hire or loan (whether on the same or different terms);
(b)any transaction for the transfer after that time of any interest in the product to the person.
(5)The performance of a contract for the carrying out of works that consist of or include the installation of a product into a building or structure is to be treated as a supply of the product in so far as, but only in so far as, it involves the provision of the product to a person by means of its installation into the building or structure.
(6)The performance of a contract by the construction of a building or structure on land is to be treated as a supply of a product in so far as, but only in so far as, it involves the provision of the product to a person by means of its incorporation into the building or structure.
(7)Any reference to supplying a product does not include a reference to any supply of a product that is effected by the creation or disposal of an interest in land, or by the performance of an agreement for the creation or disposal of such an interest, except where—
(a)the product is incorporated into or contained in a building (or part of a building) constructed on the land,
(b)the building (or part) is to be used for a particular purpose, and
(c)at the time of the supply, the building (or part) has not previously been used for that purpose.
(8)Any reference to supplying a product does not include a reference to supplying the product by a sale of the product as scrap (that is to say, for the value of materials included in the product rather than for the value of the product itself).
(9)Any reference to supplying a product does not include a reference to merely providing transport services for the purposes of enabling the product to be supplied to any person.
(10)Where a product that has been supplied to a customer is temporarily returned for any reason to a relevant person by a person (“P”) who is—
(a)the customer to whom the product was supplied, or
(b)the customer’s successor in title,
the return of the product to P is not to be treated as a supply of the product to P.
(11)Where a person (“the ostensible supplier”) supplies a product to another person (“the customer”) under a relevant agreement and the ostensible supplier—
(a)carries on the business of financing the provision of products for others by means of relevant agreements, and
(b)in the course of that business, acquired an interest in the product supplied to the customer as a means of financing the provision of the product for the customer by a further person (“the effective supplier”),
the effective supplier and not the ostensible supplier is to be regarded as supplying the product to the customer.
(12)In this section—
“non-monetary consideration” means consideration other than money;
“relevant agreement” means—
(a)a conditional sale agreement (within the meaning of the Consumer Credit Act 1974);
(b)a credit-sale agreement (within the meaning of that Act);
(c)a hire-purchase agreement (within the meaning of that Act);
(d)an agreement for the hiring of a product (other than a hire-purchase agreement).
Commencement Information
I1S. 55 not in force at Royal Assent, see s. 79
I2S. 55 in force at 29.4.2024 by S.I. 2023/469, reg. 3