SCHEDULES
F1SCHEDULE 3BSupply of electronic services in member States: special accounting scheme
Part 1Registration
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 paragraph 9 below.
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.
4
A registration request must include a statement that the person making the request is not—
a
registered under this Act,
b
identified for the purposes of VAT in accordance with the law of another member State, or
c
registered under an Act of Tynwald for the purposes of any tax imposed by or under an Act of Tynwald which corresponds to VAT.
5
A registration request must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
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