1 Persons registered under this Schedule are to be registered in a single register kept by the Commissioners for the purposes of this Schedule.
Persons who may be registered
2(1) A person may be registered under this Schedule if he satisfies the following conditions.
(2) Condition 1 is that the person makes or intends to make qualifying supplies in the course of a business carried on by him.
(3) Condition 2 is that the person has neither his business establishment nor a fixed establishment in the United Kingdom or in another member State in relation to any supply of goods or services.
(4) Condition 3 is that the person is not—
(5) Condition 4 is that the person—
(6) Condition 5 is that the person is not identified under any provision of the law of another member State which implements Article 26c.
(7) In this Schedule, "Article 26c" means Article 26c of the 1977 VAT Directive (which is inserted by Article 1(3) of the 2002 VAT Directive).
(8) References in this Schedule to a person's being registered under this Act do not include a reference to that person's being registered under this Schedule.
3 In this Schedule, "qualifying supply" means a supply of electronically supplied services (within the meaning of paragraph 7C of Schedule 5) to a person who—
4 (1) If a person—
the Commissioners must register him under this Schedule.
(2) Sub-paragraph (1) above is subject to paragraph 9 below.
(3) A registration request must contain the following particulars—
(4) A registration request must include a statement that the person making the request is not—
(5) A registration request must be made by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Date on which registration takes effect
5 (1) Where a person is registered under this Schedule, his registration takes effect—
(2) For the purposes of sub-paragraph (1) above—
6 On registering a person under this Schedule, the Commissioners must—
Obligation to notify changes
7 (1) A person who has made a registration request must notify the Commissioners if subsequently—
(2) A notification under this paragraph must be given within the period of 30 days beginning with the date of the change of particulars or of the cessation.
(3) A notification under this paragraph must be given by such electronic means, and in such manner, as the Commissioners may direct or may by regulations prescribe.
Cancellation of registration
8 (1) The Commissioners must cancel a person's registration under this Schedule if—
(2) In a case falling within sub-paragraph (1)(a) or (c) above, cancellation of a person's registration under this paragraph takes effect—
(3) In a case falling within sub-paragraph (1)(b), (d) or (e) above, cancellation of a person's registration under this paragraph takes effect—
Registration after cancellation for persistent default
9 (1) The Commissioners—
(2) In this paragraph, "persistent defaulter" means a person—