SCHEDULES
F1SCHEDULE 3BF3Electronic, telecommunication and broadcasting services: non-union scheme
Sch. 3B title substituted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 5
Part 1F6Non-union scheme: registration
Sch. 3B Pt. 1 title 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(8)
The register
1
Persons registered under this Schedule are to be registered in a single register kept by the Commissioners for the purposes of this Schedule.
Persons who may be registered
2
1
A person may be registered under this Schedule if he satisfies the following conditions.
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.
F194
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F205
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6
F87
In this Schedule “the VAT Directive” means Directive 2006/112/EC (Title XII of which is amended by Council Directive 2008/8/EC F18and Council Directive (EU) 2017/2455).
F218
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Qualifying supplies
F23
1
In this Schedule “qualifying supply” means a supply of electronically supplied services, telecommunication services or broadcasting services to a person who—
a
belongs in the United Kingdom or another member State, and
b
is not a relevant business person.
2
In sub-paragraph (1)—
“broadcasting services” means radio and television broadcasting services;
“electronically supplied services” has the same meaning as in Schedule 4A (see paragraph 9(3) and (4) of that Schedule);
“telecommunication services” has the same meaning as in Schedule 4A (see F16paragraph 9E(2) of that Schedule).
Registration request
4
1
If a person—
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 F9Article 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.
F224
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.
F105
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.
F4...
Sch. 3B para. 5 and cross-heading omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by virtue of Finance Act 2014 (c. 26), Sch. 22 para. 6(4)
F45
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Registration number
6
On registering a person under this Schedule, the Commissioners must—
a
allocate a registration number to him, and
b
notify him electronically of the number.
Obligation to notify changes
7
F111
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F112
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3
A notification under F12Article 57h of Implementing Regulation (EU) No 282/2011 must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Cancellation of registration
8
1
The Commissioners must cancel a person’s registration under this Schedule if—
a
he notifies them that he has ceased to make, or to have the intention of making, qualifying supplies,
b
they otherwise determine that he has ceased to make, or to have the intention of making, qualifying supplies,
c
he notifies them that he has ceased to satisfy the conditions in any of sub-paragraphs (3) to (6) of paragraph 2 above,
d
they otherwise determine that he has ceased to satisfy any of those conditions, or
e
they determine that he has persistently failed to comply with his obligations under this Schedule F14or Implementing Regulation (EU) No 282/2011.
F152
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F153
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F5...
Sch. 3B para. 9 and cross-heading omitted (with effect in accordance with Sch. 22 paras. 23, 25 of the amending Act) by Finance Act 2014 (c. 26), Sch. 22 para. 6(7)
F139
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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