In subsection (3) of section 3 (power to provide for how transactions are to be treated for the purposes of the charge on supplies), at the end there shall be inserted “ and may provide that paragraph 5A of that Schedule shall not apply, in such circumstances as may be described in the order, so as to make a removal of assets a supply of goods under that paragraph. ”

In subsection (5) of that section (treatment of goods as supplied to and from the same person in the course or furtherance of his business), for “acquired" there shall be substituted “ taken possession of ”.