2A

For the purposes of paragraph (1)(d) above a person is a predecessor of a transferor if—

a

he transferred the motor car as an asset of a business or part of a business which he transferred as a going concern—

i

to the transferor, or

ii

where the motor car has been the subject of more than one such transfer, to a person who made one of those transfers; and

b

the transfer of the motor car was treated as neither a supply of goods nor a supply of services by virtue of any Order made or having effect as if made under section 5(3) of the Act.