Versions of (c)

particular personal property (other than property that was acquired, manufactured or produced by the charity for the purpose of making a supply by way of sale of the property and property supplied by way of lease, licence or similar arrangement in conjunction with an exempt supply by way of lease, licence or similar arrangement by the charity of real property) where, immediately before the time tax would first become payable in respect of the supply of the particular property if it were a taxable supply, that property is used (otherwise than in making the supply) in commercial activities of the charity or, in the case of capital property, primarily in such activities;