Clause 3

The principal Act is amended by inserting, immediately after section 10, the following section:“Making of supply: bare trustees10A. For the purposes of this Act, any supply made by a bare trustee relating to any goods, intellectual property rights or licence to use any intellectual property rights held by the bare trustee, is to be treated as a supply made by the persons or person for whose business the bare trustee holds the goods, rights or licence.”.