5A(1)Where a person who is not liable to be registered satisfies the Commissioners that he-
(a)makes supplies within sub-paragraph (2) below; or
(b)is carrying on a business and intends to make such supplies in the course or furtherance of that business,
and (in either case) is within sub-paragraph (3) below, they shall, if he so requests, register him with effect from the day on which the request is made or from such earlier date as may be agreed between them and him.
(2)A supply is within this sub-paragraph if-
(a)it is made outside the United Kingdom but would be a taxable supply if made in the United Kingdom; F1. . .
F1(b). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(3)A person is within this sub-paragraph if-
(a)he has a business establishment in the United Kingdom or his usual place of residence is in the United Kingdom; and
(b)he does not make and does not intend to make taxable supplies.
(4)For the purposes of this paragraph-
(a)a person carrying on a business through a branch or agency in the United Kingdom shall be treated as having a business establishment in the United Kingdom; and
(b)“usual place of residence", in relation to a body corporate, means the place where it is legally constituted.
Textual Amendments
F1Sch. 1 para. 5A(2)(b) and word "or" immediately preceding it repealed by Finance (No. 2) Act 1992 (c. 48), s. 82, Sch. 18 Pt.V (by the note at the end of Pt V of Sch. 18 it is provided that the repeals in Pt. V come into force in accordance with s. 14(3) of that 1992 Act); S.I. 1992/1867, art. 3, Sch. Pt.I; S.I. 1992/2979, art. 4, Sch. Pt.II (with art. 5); S.I. 1992/3261, art. 3,Sch. (with art. 4)