Sch 2 para 23B
(1) Rights under a contract for the bailment or (in Scotland) hiring of goods to a person other than a body corporate. (2) “ Goods ” has the meaning given in section 61(1) of the Sale of Goods Act 1979. (3) It is immaterial for the purposes of sub-paragraph (1) whether the rights of the person to whom the goods are bailed or hired have been assigned to a body corporate.