Section 54: Exempted supply

(1) The supply of a video recording by a person shall be deemed an exempted supply if it is neither a supply for reward; nor a supply in the course or furtherance of a business.
(2) Where on any premises facilities are provided in the course or furtherance of a business for supplying video recordings, the supply by any person of a video recording on those premises shall be treated for the purpose of subsection (1) of this section, as a supply in the course of or furtherance of a business and therefore not exempted.
(3) Where a person (in this subsection referred to as the "original supplier") supplies a video recording to a person who, in the course of a business, makes video works or supplies video recordings, the supply shall be classified as an exempted supply if, it is-
(a) not made with a view to any further supply of that recording; or
(b) so made, but is not made with a view to the eventual supply of that recording to the public or it is made with a view to the eventual supply of that recording to the original supplier; or
(c) designed to provide a record of an event or occasion for those who took part in the event or occasion or are connected with those who did so; or
(d) the supply to a person of a video recording containing only a work to a person who took part in the event or occasion or is connected with someone who did so; or
(e) the supply of a video recording for the purpose only of the exhibition of any video work contained in the recording premises other than a dwelling-house being an exhibition which in Nigeria would be an exempted exhibition within the meaning of subsection (2) of section 53 of this Act; or
(f) the supply of a video recording for the purpose only of submitting a video work contained in the recording for the issue of a classification certificate; or
(g) the supply of a video recording with a view only to its use in training for educational or scientific purposes; or
(h) the supply of a video recording otherwise than for reward, being a supply made for the purpose only of supplying it to a person who previously made an exempted supply of the recording.