Finance Act 2004 (c. 12)

SCHEDULES

SCHEDULE 11 U.K. Conditions for registration for gross payment

Part 2 U.K. Conditions to be satisfied by firms

The business test U.K.

6 U.K. The applicant must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that the firm’s business—

(a) is carried on in the United Kingdom, and

(b) satisfies the conditions mentioned in paragraph 2(a) and (b).