SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Annotations:
Amendments (Textual)
Part 1Registration
Registration after cancellation for persistent default
9
1
The Commissioners—
a
are not required by paragraph 4(1) above to register a person under this Schedule if he is a persistent defaulter, but
b
shall have the power to do so.
2
In this paragraph, “ persistent defaulter ” means a person—
a
whose previous registration under this Schedule has been cancelled under paragraph 8(1)(e) above (persistent failure to comply with obligations under this Schedule), or
b
who has been excluded from the identification register under any provision of the law of another member State which implements Article 26c(B)(4)(d) of the 1977 VAT Directive (persistent failure to comply with rules concerning the special scheme).
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