2A

For the purposes of paragraph 2(3AA) where–

a

by virtue of paragraph 2(3B), a person is treated as making the grant of the land giving rise to a supply made by him; and

b

the grant is not a grant made by a developer of that land within sub-paragraph (2) above only because it is treated as made at a time falling after the expiry of the period for adjustments of input tax by virtue of regulations made under section 26(3) and (4),

the grant shall be treated as having been made by a developer of the land to which the grant relates.

cc

the provision of any consideration for the acquisition by any person of any shares or other securities described in paragraph (c) above; or