Commentary

V2.189F Non-Union scheme—conditions of registration

Part V2 Registration – deregistration

V2.189F Non-Union scheme—conditions of registration

V2.189F Non-Union scheme—conditions of registration

A person who wishes to register under VATA 1994, Sch 3B must satisfy the following conditions1:

  1.  

    •     he must make, or have the intention of making, 'qualifying supplies', ie:

  2.  
    1.  

      –     supplies of electronically supplied services within the meaning of VATA 1994, Sch 4A, para 9(3) and (4)2,

    2.  

      –     (with effect from 1 January 20153) supplies of broadcasting services, ie radio and television broadcasting services, or

    3.  

      –     (with effect from 1 January 20154) telecommunication services within the meaning of VAT 1994, Sch 4A, para 8(2)

  3.  

    to a person who:

  4.  
    1.  

      –     belongs in

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