“…ed as” a supply. This form of words is a more modern form of deeming provision: Bennion on Statutory Interpretation para 7.18; R (Charlesworth) v Crossrail Ltd [2019] EWCA Civ 1118, [2020] RVR 17. The first point to note is that the only thing that is to be treated as not being a supply is the provision by the employer to the employee of …”