A. Discounts provided at the time of Supply shall be treated in accordance with Clause 1 of the first paragraph of Article 24 of the Law.
B. Discounts provided after the Supply shall be treated in accordance with the provisions of Article 28 of the Law.
C. For the purposes of applying Clause 2 of the first paragraph of Article 24 of the Law, State subsidies shall include subsidies granted by Government Bodies.