The Treasury may by order make provision for securing1 that where in such circumstances as may be specified in the order goods of a description so specified are taken possession of or produced by a person in the course or furtherance of a business carried on by him2, and:
(1) are neither supplied to another person nor incorporated3 in other goods produced in the course or furtherance of that business4; but
(2) are used by him for the purpose of a business carried on by him5,
the goods are treated for the purposes of the Value Added Tax Act 1994
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