Modification of section 6 of the 1974 Act where a further lease is granted in continuation of a lease to which regulation 3 applies
4. Where—
(a)regulation 3 of these Regulations has applied in respect of a lease, and
(b)the ostensible supplier grants a further lease of the article to the same customer, and
(c)the article has remained in the physical possession of the customer since he took possession of it under the first lease, and
(d)the article has not at any time been modified, overhauled, repaired or restored by or on behalf of the ostensible supplier,
then section 6(1) and (1A) of the 1974 Act shall be modified in relation to that class of case so that no duty is imposed on the ostensible supplier in relation to the supply by way of that further lease.