Value Added Tax Act 1994

[F1 2 (1) A person may be registered under this Schedule if he satisfies the following conditions. U.K.

(2) Condition 1 is that the person makes or intends to make qualifying supplies in the course of a business carried on by him.

(3) Condition 2 is that the person has neither his business establishment nor a fixed establishment in the United Kingdom or in another member State in relation to any supply of goods or services.

(4) Condition 3 is that the person is not—

(a) registered under this Act,

(b) identified for the purposes of VAT in accordance with the law of another member State, or

(c) registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.

(5) Condition 4 is that the person—

(a) is not required to be registered or identified as mentioned in condition 3, or

(b) is required to be so registered or identified, but solely by virtue of the fact that he makes or intends to make qualifying supplies.

(6) Condition 5 is that the person is not identified under any provision of the law of another member State which implements Article 26c.

(7) In this Schedule, “ Article 26c ” means Article 26c of the 1977 VAT Directive (which is inserted by Article 1(3) of the 2002 VAT Directive).

(8) References in this Schedule to a person’s being registered under this Act do not include a reference to that person’s being registered under this Schedule.]

Textual Amendments

F1 Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4