Full text
a person (in this subsection referred to as the “principal”) makes a supply (other than an exempt or zero-rated supply) of tangible personal property to a recipient (otherwise than by auction),
a person (in this subsection referred to as the “principal”) makes a supply (other than an exempt or zero-rated supply) of tangible personal property to a recipient (otherwise than by auction),
a person (in this subsection referred to as the “principal”) makes a supply (other than an exempt or zero-rated supply) of tangible personal property to a recipient (otherwise than by auction),