(1) A
"supply" of a thing includes a supply and a resupply of the thing by way of
sale, exchange, lease, hire or hire-purchase, whether as principal or agent.
(2) A supply of a thing occurs on the passing of possession of the thing to
the person or an agent of the person to be supplied.
(4) A financier is taken not to supply plant, a substance or a
structure for the purposes of this Act if—
(a) the financier has, in the
course of the financier’s business as a financier, acquired ownership of, or
another right in, the plant, substance or structure on behalf of a customer of
the financier; and
(b) the action by the financier, that would be a supply
but for this subsection, is taken by the financier for, or on behalf of, that
customer.
(5) If subsection (4) applies, the person (other than the
financier) who had possession of the plant, substance or structure immediately
before the financier’s customer obtained possession of the plant, substance
or structure is taken for the purposes of this Act to have supplied the plant,
substance or structure to the financier’s customer.