[F14(1)If a person—U.K.
(a)satisfies the Commissioners that the conditions in paragraph 2 above are satisfied in his case, and
(b) makes a request in accordance with this paragraph (a “ registration request ”),
the Commissioners must register him under this Schedule.
(2)Sub-paragraph (1) above is subject to [F2Article 58b of Implementing Regulation (EU) No 282/2011].
(3)A registration request must contain the following particulars—
(a)the name of the person making the request;
(b)his postal address;
(c)his electronic addresses (including any websites);
(d)where he has been allocated a number by the tax authorities in the country in which he belongs, that number;
(e)the date on which he began, or intends to begin, making qualifying supplies.
[F3(4)A registration request must include a statement that the person making the request has no business establishment, and no fixed establishment, in the United Kingdom or in another member State.]
[F4(5)A registration request—
(a)must contain any further information, and any declaration about its contents, that the Commissioners may by regulations require;
(b)must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations require.]]
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
F2Words in Sch. 3B para. 4(2) 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(3)(a)
F3Sch. 3B para. 4(4) 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(b)
F4Sch. 3B para. 4(5) substituted (with effect in accordance with Sch. 22 para. 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(3)(b)