(1) The fact that a supply to your * associate is without * consideration, does not stop the supply being a * taxable supply if:
(a) your associate is not * registered or * required to be registered; or
(b) your associate acquires the thing supplied otherwise than solely for a * creditable purpose.
(2) This section has effect despite paragraphs 9 - 5(a) and 84 - 5(1)(a) (which would otherwise require a taxable supply to be for consideration).
(3) However, this section does not apply to any supply that is constituted by an insured entity settling a claim under an * insurance policy or by an entity (other than an * operator) settling a claim under a * compulsory third party scheme.