F1SCHEDULE 3BElectronic, telecommunication and broadcasting services: non-union scheme
Part 4Other provisions about special schemes
Registration under this Act
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F2(1)
Notwithstanding any provision in this Act to the contrary, a participant in the special scheme is not required to be registered under this Act by virtue of making qualifying supplies.
F3(2)
Where a participant in the special scheme (“the scheme participant”) makes relevant supplies, it is to be assumed for all purposes of this Act relating to the determination of—
(a)
whether or not VAT is chargeable under this Act on those supplies,
(b)
how much VAT is chargeable under this Act on those supplies,
(c)
the time at which those supplies are treated as taking place, and
(d)
any other matter that the Commissioners may specify by regulations,
that the scheme participant is registered under this Act.
(3)
Supplies of scheme services made by the scheme participant are “relevant supplies” if—
(a)
the value of the supplies must be accounted for in a special scheme return, and
(b)
the supplies are treated as made in the United Kingdom.
F4(4)
References in this Schedule to a person being registered under this Act do not include a reference to that person being registered under this Schedule.