36ANo VAT chargeable on supplies by special scheme participants not registered for VAT

Where a person (“P”)—

a

has a business establishment, or some other fixed establishment, in the United Kingdom or the Isle of Man in relation to a business carried on by P,

b

makes a qualifying supply of goods that is treated as made in the United Kingdom,

c

is a participant in a special scheme when the supply is made, and

d

is not registered, or liable to be registered, under Schedule 1,

no VAT is chargeable on the supply under this Act.