[F12(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.
F2(4). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(5). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(6)[F4Condition 3] is that the person is not identified under any provision of the law of another member State which implements [F5Section 2 of Chapter 6 of Title XII of the VAT Directive].
[F6(7)In this Schedule “the VAT Directive” means Directive 2006/112/EC (Title XII of which is amended by Council Directive 2008/8/EC [F7and Council Directive (EU) 2017/2455]).]
F8(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .]
Textual Amendments
F1Sch. 3B inserted (with effect in accordance with s. 23(2) of the amending Act) by Finance Act 2003 (c. 14), Sch. 2 para. 4
F2Sch. 3B para. 2(4) omitted (with effect in relation to supplies made on or after 1.1.2019) by virtue of The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(i)
F3Sch. 3B para. 2(5) omitted (with effect in relation to supplies made on or after 1.1.2019) by virtue of The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(i)
F4Words in Sch. 3B para. 2(6) substituted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(ii)
F5Words in Sch. 3B para. 2(6) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(2)(a)
F6Sch. 3B para. 2(7) substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(2)(b)
F7Words in Sch. 3B para. 2(7) inserted (with effect in relation to supplies made on or after 1.1.2019) by The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(iii)
F8Sch. 3B para. 2(8) omitted (with effect in relation to supplies made on or after 1.1.2019) by virtue of The Value Added Tax (Special Accounting Schemes) (Supplies of Electronic, Telecommunication and Broadcasting Services) Order 2018 (S.I. 2018/1197), arts. 1(2), 3(a)(i)