SCHEDULES

F1SCHEDULE 9ZDDistance selling of goods from Northern Ireland: special accounting scheme

Annotations:
Amendments (Textual)
F1

Schs. 9ZD-9ZF inserted (10.6.2021 for specified purposes, 1.7.2021 for specified purposes, 1.3.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 95(6)(a), Sch. 18 para. 6; S.I. 2021/770, regs. 3, 4 (with regs. 5-7); S.I. 2024/130, regs. 3, 4

PART 2Registration

Becoming registered

5

1

The Commissioners must register a person (“P”) under the OSS scheme if P—

a

satisfies them that the requirements for registration are met (see paragraph 4), and

b

makes a request in accordance with this paragraph (a “registration request”).

2

A registration request must state—

a

P's name and postal and electronic addresses (including any websites),

b

whether or not P has begun to make scheme supplies and (if so) the date on which P began to do so, and

c

whether or not P has previously been identified under a non-UK scheme and (if so) the date on which P was first identified under the scheme concerned.

3

A registration request must—

a

contain any further information, and any declaration about its contents, that the Commissioners may by regulations require, and

b

be made by such electronic means, and in such manner, as the Commissioners may direct (by means of a notice published by them or otherwise) or may by regulations require.