(1) The value of a * taxable supply of * excisable goods that are in bond is the sum of:
(a) the value of the supply worked out in the way set out in section 9-75; and
(b) the amount of * excise duty to which the goods would have been subject if they had been entered for home consumption under the Excise Act 1901 at the time the supply first became a supply * connected with the indirect tax zone.
(2) However, this section does not apply to a supply of goods to a * recipient who:
(a) is * registered or * required to be registered; and
(b) acquires the goods solely for a * creditable purpose.
(3) This section has effect despite section 9-75 (which is about the value of taxable supplies).