SCHEDULES
SCHEDULE 11Conditions for registration for gross payment
Part 3Conditions to be satisfied by companies
The business test
10
The company must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that—
a
it is carrying on (whether or not in partnership) a business in the United Kingdom, and
b
that business satisfies the conditions mentioned in paragraph 2(a) and (b).