(1) If, in settlement of a claim made by an insurer in the insurer's exercising of rights of subrogation in respect of an * insurance policy, an entity that is not insured under the policy makes one or more of the following:
(a) a payment of * money;
(b) a payment of * digital currency;
(c) a supply;
the payment or supply is not treated as * consideration for an acquisition made by the entity.
(2) This section has effect despite section 11-5 (which is about what is a creditable acquisition).