4
In paragraph 2, before sub-paragraph (4) insert—
3B
Where a supply is made by a person other than the person who made the grant giving rise to it, then for the purposes of sub-paragraph (3AA) above–
a
the person making the supply shall be treated as the person who made the grant that gave rise to that supply; and
b
the grant shall be treated as made at the time when that person made his first supply arising from the grant.