'Similar Supply', with respect to the supply of goods or services, means any other supply of goods or services which is similar to or substantially resembles, in respect of the characteristics, quality, quantity, functional components, materials, and reputation, such supply of goods or services.

The market value of a supply of goods or services at a given date shall be deemed the cash consideration which the supply would generally achieve if supplied in similar circumstances at such date in the State, being a supply freely offered and made between persons who are not in association in any manner.

If the market value of a supply of goods or services at a given date cannot be determined as stipulated in Clause (2) of this Article, the market value shall be the cash consideration which a similar supply would achieve if supplied in similar circumstances at such date in the State, being a supply freely offered and made between persons who are not in association in any manner.

If it is not possible to determine the market value of a supply of goods or services as stipulated in Clauses (2) and (3) of this Article, the market value shall be determined by reference to the replacement cost of identical goods or services, provided that such supply is offered by a supplier who is not in association with the recipient of goods or recipient of services in any manner.