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(5) (a) I gcás ina ndíolann soláthraí dearbhán le ceannaitheoir ar lascaine agus ina ngeallann sé nó sí go nglacfaidh sé nó sí ina dhiaidh sin leis an dearbhán sin ar a aghaidhluach mar láníocaíocht nó mar pháirtíocaíocht i leith praghais earraí a cheannaigh custaiméir nárbh é nó í ceannaitheoir an dearbháin é nó í, agus nach eol dó nó di go hiondúil an praghas iarbhír ar ar dhíol an soláthraí an dearbhán, is í an chomaoin arb ionannas di an dearbhán, faoi réir rialachán (más ann), an tsuim a fuair an soláthraí iarbhír ar an dearbhán a dhíol.
(5) (a) Where a supplier sells a voucher to a buyer at a discount and promises to subsequently accept that voucher at its face value in full or part payment of the price of goods purchased by a customer who was not the buyer of the voucher, and who does not normally know the actual price at which the voucher was sold by the supplier, the consideration represented by the voucher shall, subject to regulations (if any), be the sum actually received by the supplier on the sale of the voucher.