14U.K.In this Part of this Schedule, “normal commercial practice”, in relation to a supply or grant of a right, means—
(a)normal commercial practice of the supplier or grantor at a time when an increase in the rate of VAT in force under section 2 of VATA 1994 is not expected, or
(b)if the supplier or grantor has no such practice, the normal commercial practice of suppliers making similar supplies, or granters granting similar rights, in the United Kingdom at such a time.