Commentary

V2.189P Union scheme—conditions of registration

Part V2 Registration – deregistration

V2.189P Union scheme—conditions of registration

V2.189P Union scheme—conditions of registration

A person ('P') who wishes to register under the Union scheme must satisfy the following conditions1.

  1.  

    •     P makes or intends to make one or more 'qualifying supplies of scheme services' in the course of a business that P carries on. A 'qualifying supply of scheme services' (for the purpose of this section, a 'relevant supply') is a supply of telecommunications, broadcasting or electronically supplied services where:

  2.  
    1.  

      –     the recipient belongs in a member state other than the UK and is not a 'relevant business person' (broadly a taxable person; for the full definition,

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