Clause 4

Section 19 of the principal Act is amended by inserting, immediately after subsection (14), the following subsection:“(14A) For the purposes of this section, where a supply of any goods or intellectual property rights is made by way of a sale, lease or licence of any interest in or right over the goods or intellectual property rights to a bare trustee (with such interest or right to be held as a bare trustee), the supply to the bare trustee is to be treated as a supply made to the persons or person for whose business the bare trustee holds the interest or right.”.