(1) If a supply by way of lay-by sale is cancelled:
(a) any amount already paid by the * recipient that the supplier retains because of the cancellation; and
(b) any amount the supplier recovers from the recipient because of the cancellation;
is treated as * consideration for a supply made by the supplier and as consideration for an acquisition made by the recipient.
(2) This section has effect despite section 9-15 (which is about what is consideration).