Suppliers which are legally distinct from other suppliers or which are legally distinct from the State may nevertheless be considered as a single entity for the purpose of specifying the duty.
Féadfar a mheas, mar sin féin, ar mhaithe leis an dleacht a shonrú, gur eintiteas amháin atá i soláthraithe atá leithleach go dlíthiúil ó sholáthraithe eile nó atá leithleach go dlíthiúil ón Stát.