Finance (No. 2) Act 1992 (c. 48)

(The document as of February, 2008)

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(2) At the beginning of subsection (2) of that section there shall be inserted "Subject to the following provisions of this section".

(3) For subsection (3) of that section (goods removed from or to the United Kingdom) there shall be substituted the following subsections--

" (2A) Goods shall be treated--

(a) as supplied in the United Kingdom where their supply involves their installation or assembly at a place in the United Kingdom to which they are removed; and

(b) as supplied outside the United Kingdom where their supply involves their installation or assembly at a place outside the United Kingdom to which they are removed.

(2B) Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where--

(a) the supply involves the removal of the goods to the United Kingdom by or under the directions of the person who supplies them;

(b) the supply is a transaction in pursuance of which the goods are acquired in the United Kingdom from another member State by a person who is not a taxable person;

(i) is liable to be registered under Schedule 1A to this Act; or

(ii) would be so liable if he were not already registered under this Act or liable to be registered under Schedule 1 to this Act;

and

(d) the supply is neither a supply of goods consisting in a new means of transport nor anything which is treated as a supply for the purposes of this Act by virtue only of paragraph 5(1) or 5A of Schedule 2 to this Act.

(2C) Goods whose place of supply is not determined under any of the preceding provisions of this section and which do not consist in a new means of transport shall be treated as supplied outside the United Kingdom where--

(a) the supply involves the removal of the goods, by or under the directions of the person who supplies them, to another member State;

(b) the person who makes the supply is taxable in another member State; and

(c) provisions of the law of that member State corresponding, in relation to that member State, to the provisions made by subsection (2B) above make that person liable to value added tax on the supply;

but this subsection shall not apply in relation to any supply in a case where the liability mentioned in paragraph (c) above depends on the exercise by any person of an option in the United Kingdom corresponding to such an option as is mentioned in paragraph 1(2) of Schedule 1A to this Act, unless that person has given, and has not withdrawn, a notification to the Commissioners that he wishes his supplies to be treated as taking place outside the United Kingdom where they are supplies in relation to which the other requirements of this subsection are satisfied.

(2D) Goods whose place of supply is not determined under any of the preceding provisions of this section shall be treated as supplied in the United Kingdom where--

(a) their supply involves their being imported from a place outside the member States; and

(b) the person who supplies them is the person by whom, or under whose directions, they are so imported.

(3) Goods whose place of supply is not determined under any of the preceding provisions of this section but whose supply involves their removal to or from the United Kingdom shall be treated--

(a) as supplied in the United Kingdom where their supply involves their removal from the United Kingdom without also involving their previous removal to the United Kingdom; and

(b) as supplied outside the United Kingdom in any other case. "

(4) In subsection (4) of that section (goods removed from the United Kingdom in the course of their removal from one part of the United Kingdom to another), for "subsections (2) and (3) above" there shall be substituted "the preceding provisions of this section".

(5) After subsection (4) of that section there shall be inserted the following subsection--

" (4A) The Commissioners may by regulations provide that a notification for the purposes of subsection (2C) above is not to be given or withdrawn except in such circumstances, and in such form and manner, as may be prescribed. "

(6) In subsection (6) of that section (power to vary rules of place of supply of services), for the word "services", in each place where it occurs, there shall be substituted "goods or services".

8 After subsection (5) of section 7 (reverse charge on services received from abroad) there shall be inserted the following subsection--

" (6) The power of the Treasury by order to add to or vary Schedule 3 to this Act shall include power, where any services whose place of supply is determined by an order under section 6(6) above are added to that Schedule, to provide that subsection (1) above shall have effect in relation to those services as if a person belongs in the United Kingdom for the purposes of paragraph (b) of that subsection if, and only if, he is a taxable person. "

9 In section 8(1) (place where supplier or recipient belongs), after the word "apply", in the second place where it occurs, there shall be inserted "(subject to any provision made under section 7(6) above)".

Acquisitions of goods from other member States

10 After section 8 there shall be inserted the following sections--

" Acquisitions of goods from other member States

8A Meaning of acquisition of goods from another member State

(1) Subject to the following provisions of this section, references in this Act to the acquisition of goods from another member State shall be construed as references to any acquisition of goods in pursuance of a transaction in relation to which the following conditions are satisfied, that is to say--

(a) the transaction is a supply of goods (including anything treated for the purposes of this Act as a supply of goods); and

(b) the transaction involves the removal of the goods from another member State;

and references in this Act, in relation to such an acquisition, to the supplier shall be construed accordingly.

(2) It shall be immaterial for the purposes of subsection (1) above whether the removal of the goods from the other member State is by or under the directions of the supplier or by or under the directions of the person who acquires them or any other person.

(3) Where the person with the property in any goods does not change in consequence of anything which is treated for the purposes of this Act as a supply of goods, that supply shall be treated for the purposes of this Act as a transaction in pursuance of which there is an acquisition of goods by the person making it.

(4) The Treasury may by order provide with respect to any description of transaction that the acquisition of goods in pursuance of a transaction of that description is not to be treated for the purposes of this Act as the acquisition of goods from another member State.

8B Time of acquisition

(1) Subject to section 35 below and any regulations under subsection (3) below, where goods are acquired from another member State, the acquisition shall be treated for the purposes of this Act as taking place on whichever is the earlier of--

(a) the fifteenth day of the month following that in which the event occurs which, in relation to that acquisition, is the first relevant event for the purposes of taxing the acquisition; and

(b) the day of the issue, in respect of the transaction in pursuance of which the goods are acquired, of an invoice of such a description as the Commissioners may by regulations prescribe.

(2) For the purposes of this Act the event which, in relation to any acquisition of goods from another member State, is the first relevant event for the purposes of taxing the acquisition is the first removal of the goods which is involved in the transaction in pursuance of which they are acquired.

(3) The Commissioners may by regulations make provision with respect to the time at which an acquisition is to be treated as taking place in prescribed cases where the whole or part of any consideration comprised in the transaction in pursuance of which the goods are acquired is determined or payable periodically, or from time to time, or at the end of a period; and any such regulations may provide, in relation to any case to which they apply, for goods to be treated as separately and successively acquired at prescribed times or intervals.

8C Place of acquisition

(1) This section shall apply (subject to sections 32B(5) and 35 below) for determining for the purposes of this Act whether goods acquired from another member State are acquired in the United Kingdom.

(2) The goods shall be treated as acquired in the United Kingdom if they are acquired in pursuance of a transaction which involves their removal to the United Kingdom and does not involve their removal from the United Kingdom, and (subject to the following provisions of this section) shall otherwise be treated as acquired outside the United Kingdom.

(3) Subject to subsection (4) below, the goods shall be treated as acquired in the United Kingdom if they are acquired by a person who, for the purposes of their acquisition, makes use of a number assigned to him for the purposes of value added tax in the United Kingdom.

(4) Subsection (3) above shall not require any goods to be treated as acquired in the United Kingdom where it is established, in accordance with regulations made by the Commissioners for the purposes of this section--

(a) that value added tax has been paid in another member State on the acquisition of those goods; and

(b) that that tax fell to be paid by virtue of provisions of the law of that member State corresponding, in relation to that member State, to the provision made by subsection (2) above.

(5) The Commissioners may by regulations make provision for the purposes of this section--

(a) for the circumstances in which a person is to be treated as having been assigned a number for the purposes of value added tax in the United Kingdom;

(b) for the circumstances in which a person is to be treated as having made use of such a number for the purposes of the acquisition of any goods; and

(c) for the refund, in prescribed circumstances, of tax paid in the United Kingdom on acquisitions of goods in relation to which the conditions specified in subsection (4)(a) and (b) above are satisfied. "

Rate of tax and determination of value

11 In section 9(1) (rate of tax)--

(a) after paragraph (a) there shall be inserted the following paragraph--

" (aa) on the acquisition of goods from another member State, by reference to the value of the acquisition as determined under this Act; and " ; and

(b) in paragraph (b), after the word "goods", in the first place where it occurs, there shall be inserted "from a place outside the member States".

12 (1) In subsection (1) of section 10 (value of supply of goods or services), for "shall be determined as follows" there shall be substituted "shall, except as otherwise provided by or under this Act, be determined in accordance with this section and Schedule 4 to this Act, and for those purposes subsections (2) to (4) below have effect subject to that Schedule".

(2) For subsection (3) of that section (value where supply for no consideration or for consideration not or not wholly in money) there shall be substituted the following subsection--

" (3) If the supply is for a consideration not consisting or not wholly consisting of money, its value shall be taken to be such amount in money as, with the addition of the tax chargeable, is equivalent to the consideration. "

13 After section 10 there shall be inserted the following section--

" 10A Valuation of acquisitions from other member States

(1) For the purposes of this Act the value of any acquisition of goods from another member State shall be taken to be the value of the transaction in pursuance of which they are acquired.

(2) Where goods are acquired from another member State otherwise than in pursuance of a taxable supply, the value of the transaction in pursuance of which they are acquired shall be determined for the purposes of subsection (1) above in accordance with this section and Schedule 4A to this Act, and for those purposes--

(a) subsections (3) to (5) below have effect subject to Schedule 4A to this Act; and

(b) section 10 above and Schedule 4 to this Act shall not apply in relation to the transaction.

(3) If the transaction is for a consideration in money, its value shall be taken to be such amount as is equal to the consideration.

(4) If the transaction is for a consideration not consisting or not wholly consisting of money, its value shall be taken to be such amount in money as is equivalent to the consideration.

(5) Where a transaction in pursuance of which goods are acquired from another member State is not the only matter to which a consideration in money relates, the transaction shall be deemed to be for such part of the consideration as is properly attributable to it. "

14 (1) In subsection (1) of section 11 (value of imported goods), for the words from "imported goods" onwards there shall be substituted "goods imported from a place outside the member States shall (subject to subsections (2) and (2A) below) be determined according to the rules applicable in the case of Community customs duties, whether or not the goods in question are subject to any such duties."

(2) In subsection (2) of that section, for the words before paragraph (a) there shall be substituted "For the purposes of this Act the value of any goods imported from a place outside the member States shall be taken to include the following so far as they are not already included in that value in accordance with the rules mentioned in subsection (1) above, that is to say-".

(3) After subsection (2) of that section there shall be inserted the following subsection--

" (2A) Subject to subsection (2) above, where--

(a) goods are imported from a place outside the member States for a consideration which is or includes a price in money payable as on the transfer of property;

(b) the terms on which those goods are so imported allow a discount for prompt payment of that price;

(d) payment of that price is made in accordance with those terms so that the discount falls to be allowed,

the value of the goods shall be taken for the purposes of this Act to be reduced by the amount of the discount. "

Credit for input tax against output tax

15 (1) In subsection (1) of section 14 (credit for input tax against output tax), after "him" there shall be inserted "and in respect of the acquisition by him from other member States of any goods".

(2) In subsection (3) of that section (meaning of "input tax" and "output tax")--

(a) after paragraph (a) there shall be inserted the following paragraph--

" (aa) tax on the acquisition by him from another member State of any goods; and " ;

(b) in paragraph (b), after "goods" there shall be inserted "from a place outside the member States";

(d) at the end there shall be inserted "or on the acquisition by him from another member State of goods (including tax which is also to be counted as input tax by virtue of paragraph (aa) above)."

(3) In subsection (3A) of that section (goods used by company for domestic purposes of a director etc.), for the words "supplied to, or imported by, a company" there shall be substituted "are supplied to a company, goods are acquired by a company from another member State or goods are imported by a company from a place outside the member States and the goods or services which are so supplied, acquired or imported".

(4) In subsection (4) of that section (apportionment of tax to input tax)--

(a) for "or goods imported by him" there shall be substituted "goods acquired by a taxable person from another member State or goods imported by a taxable person from a place outside the member States"; and

(b) after "supplies" there shall be inserted "acquisitions".

(5) In subsection (9) of that section (regulations as to credits for input tax)--

(a) in paragraph (a), for "or paid or payable by him on the importation of goods" there shall be substituted "tax on the acquisition of goods by a taxable person from other member States and tax paid or payable by a taxable person on the importation of goods from places outside the member States";

(b) in paragraph (b)--

(i) for "or paid by him on the importation of goods" there shall be substituted "or on the acquisition of goods by him from another member State or paid by him on the importation of goods from places outside the member States"; and

(ii) after the word "supply", in the second place where it occurs, there shall be inserted "acquisition";

and

(c) in paragraph (c), for "or importation of goods acquired for it before its incorporation" there shall be substituted "acquisition or importation of goods before the company's incorporation for appropriation to the company or its business".

(6) In subsection (10) of that section (exclusions by Treasury order)--

(a) after "supplies" there shall be inserted "acquisitions";

(b) in paragraph (a), after the word "goods", in the second place where it occurs, there shall be inserted "acquired or"; and

(c) after the word "supplied", in the second and fourth places where it occurs in that paragraph, there shall be inserted "acquired".

16 (1) In subsection (1) of section 15 (input tax allowable as a credit), after the word "supplies", in the first place where it occurs, there shall be inserted "acquisitions".

(2) In subsection (2) of that section, after paragraph (b) there shall be inserted the following paragraph--

" (ba) such other supplies outside the United Kingdom and such exempt supplies as the Treasury may by order specify for the purposes of this subsection. "

Reliefs

17 (1) In subsection (3) of section 16 (no tax on zero-rated imports)--

(a) for "imported into the United Kingdom" there shall be substituted "acquired in the United Kingdom from another member State or imported from a place outside the member States"; and

(b) after "their" there shall be inserted "acquisition or".

(2) In subsection (6)(a) of that section (zero-rating of exports and goods shipped as stores etc.), after "exported them" there shall be inserted "to a place outside the member States".

(3) In subsection (7) of that section (regulations as to zero-rating of goods which have been or are to be exported), for the words from "where" to "and" there shall be substituted " where--

(a) the Commissioners are satisfied that the goods have been or are to be exported to a place outside the member States or that the supply in question involves both--

(i) the removal of the goods from the United Kingdom; and

(ii) their acquisition in another member State by a person who is liable for value added tax on the acquisition in accordance with provisions of the law of that member State corresponding, in relation to that member State, to the provisions of section 2A above;

and

(b) " .

(4) In subsection (8) of that section (zero-rating of services where goods let on hire and exported), for "exported" there shall be substituted "removed from the United Kingdom".

(5) In subsection (9) of that section (cases where goods are not exported or shipped), in paragraph (a), after "shipped" there shall be inserted "or otherwise removed from the United Kingdom".

18 In section 17(1) (exemptions), at the end there shall be inserted "and an acquisition of goods from another member State is an exempt acquisition if the goods are acquired in pursuance of an exempt supply."

19 (1) In section 18 (relief on supply of second-hand goods), in each of paragraphs (a) and (b) of subsection (3), for "importation of goods of that description" there shall be substituted "acquisition of goods of that description from another member State or the importation of goods of that description from a place outside the member States".

(2) In subsection (4) of that section--

(a) after the word "the", in the second place where it occurs, there shall be inserted "acquisition or"; and

(b) after the word "supply", in the second place where it occurs, there shall be inserted "acquisition".

20 (1) In subsection (1) of section 19 (relief from tax on importation of goods), after "of goods" there shall be inserted "from places outside the member States".

(2) In subsection (1A)(a) of that section, after "imported" there shall be inserted "from a place outside the member States".

(3) In subsection (2) of that section--

(a) after "any goods" there shall be inserted "from places outside the member States"; and

(b) at the end there shall be inserted "or removed from any member State".

(4) In subsection (3) of that section--

(a) after "any goods" there shall be inserted "from places outside the member States"; and

(b) after "re-exported" there shall be inserted "or otherwise removed from the United Kingdom".

Refunds of tax

21 (1) In subsection (1) of section 20 (refund of tax to local authorities and similar bodies)--

(a) the words "or on the importation of goods by" shall be omitted; and

(b) for "and the supply or importation" there shall be substituted "on the acquisition of any goods by such a body from another member State or on the importation of any goods by such a body from a place outside the member States and the supply, acquisition or importation".

(2) In subsection (2) of that section--

(a) after the words "to or", in the first and second places where they occur, there shall be inserted "acquired or"; and

(b) after those words, in the third place where they occur, there shall be inserted "acquisition or".

22 After section 20 there shall be inserted the following section--

" 20A Refunds in relation to new means of transport supplied to other member States

(1) Subject to subsection (2) below, where a person who is not a taxable person makes such a supply of goods consisting in a new means of transport as involves the removal of the goods to another member State, the Commissioners shall, on a claim made in that behalf, refund to that person, as the case may be--

(a) the amount of any tax on the supply of that means of transport to that person; or

(b) the amount of any tax paid by that person on the acquisition of that means of transport from another member State or on its importation from a place outside the member States.

(2) The amount of tax refunded under this section shall not exceed the amount that would have been payable on the supply involving the removal if it had been a taxable supply by a taxable person and had not been zero-rated.

(3) The Commissioners shall not be entitled to entertain a claim for refund of tax under this section unless the claim--

(a) is made within such time and in such form and manner;

(b) contains such information; and

as the Commissioners may by regulations prescribe. "

23 (1) In subsection (1) of section 21 (refund of tax to persons constructing buildings)--

(a) the words "or the importation of goods by" shall be omitted; and

(b) after "business" there shall be inserted "on the acquisition of goods by such a person from another member State or on the importation of goods by such a person from a place outside the member States".

(2) After subsection (2) of that section there shall be inserted the following subsection--

" (2A) This section shall have effect--

(a) as if the reference in subsection (1) above to the tax chargeable on the supply of any goods included a reference to value added tax chargeable on the supply in accordance with the law of another member State; and

(b) in relation to value added tax chargeable in accordance with the law of another member State, as if references to refunding tax to any person were references to paying that person an amount equal to the value added tax chargeable in accordance with the law of that member State;

and the provisions of this Act and of any other enactment or subordinate legislation (whenever passed or made) so far as they relate to a refund under this section shall be construed accordingly. "

Repayment

24 (1) In subsection (1) of section 23 (repayment of tax to those in business overseas), for "into the United Kingdom" there shall be substituted "from places outside the member States".

(2) In subsection (2)(a) of that section, for "a member State other than the United Kingdom" there shall be substituted "another member State".

Further provisions as to importation of goods

25 For subsections (1) to (3) of section 24 (application of customs enactments) there shall be substituted the following subsection--

" (1) Subject to such exceptions and adaptations as the Commissioners may by regulations prescribe and except where the contrary intention appears--

(a) the provision made by or under the Customs and Excise Acts 1979 and the other enactments and subordinate legislation for the time being having effect generally in relation to duties of customs and excise charged on the importation of goods into the United Kingdom; and

(b) the Community legislation for the time being having effect in relation to Community customs duties charged on goods entering the territory of the Community,

shall apply (so far as relevant) in relation to any tax chargeable on the importation of goods from places outside the member States as they apply in relation to any such duty of customs or excise or, as the case may be, Community customs duties. "

26 In section 25 (importation of goods by taxable persons)--

(a) after "imported" there shall be inserted "from a place outside the member States"; and

(b) at the end there shall be inserted "or on the acquisition of goods by him from other member States".

27 In section 26(1) (goods imported for private purposes), after "a taxable person" there shall be inserted "from a place outside the member States".

Special cases

28 (1) In subsection (2A) of section 27 (application to the Crown), for "or on the importation of goods by, a Government department and the supply" there shall be substituted "a Government department, on the acquisition of any goods by a Government department from another member State or on the importation of any goods by a Government department from a place outside the member States and the supply, acquisition".

(2) In subsection (2B) of that section, after "supply" there shall be inserted "acquisition".

29 In paragraph (c) of section 29(1) (tax on importation payable by representative member)--

(a) for "importation of any goods" there shall be substituted "acquisition of goods from another member State or on the importation of goods from a place outside the member States"; and

(b) for the words from "for the purposes" to the end of the paragraph there shall be substituted--

" (i) in the case of goods acquired from another member State, for the purposes of paragraph 4(6) of Schedule 7 to this Act; and

(ii) in the case of goods imported from a place outside the member States, for those purposes and the purposes of section 25 above,

as acquired or, as the case may be, imported by the representative member; " .

30 (1) In subsection (2) of section 29A (supplies to groups), after the word "and", in the first place where it occurs, there shall be inserted "acquisitions and".

(2) In subsection (3) of that section, for "acquired by" there shall be substituted "assets of".

(3) In subsection (8) of that section, for "acquisition" there shall be substituted "supply to or acquisition or importation".

31 (1) In subsection (1) of section 30 (partnerships)--

(a) after "partnership" there shall be inserted "or carrying on in partnership any other activities in the course or furtherance of which they acquire goods from other member States"; and

(b) after "such persons" there shall be inserted "or are acquired by such persons from another member State".

(2) In subsection (2) of that section, at the end there shall be inserted "or on the acquisition of goods by the partnership from another member State."

(3) In subsection (5) of that section, after the word "period", in the second place where it occurs, there shall be inserted "or on the acquisition during that period by the firm of any goods from another member State".

32 (1) In subsection (3) of section 31 (business carried on in divisions or by unincorporated bodies etc.), after the word "organisation", in the third place where it occurs, there shall be inserted "or whether goods are acquired by such a club, association or organisation from another member State".

(2) After subsection (5) of that section there shall be inserted the following subsection--

" (6) References in this section to a business include references to any other activities in the course or furtherance of which any body corporate or any club, association, organisation or other unincorporated body acquires goods from another member State. "

33 In section 32 (agents etc.), for subsection (2) there shall be substituted the following subsection--

" (2) Where--

(a) goods are acquired from another member State by a person who is not a taxable person and a taxable person acts in relation to the acquisition, and then supplies the goods, as agent for the person by whom they are so acquired; or

(b) goods are imported from a place outside the member States by a taxable person who supplies them as agent for a person who is not a taxable person,

the goods may be treated for the purposes of this Act as acquired and supplied or, as the case may be, imported and supplied by the taxable person as principal. "

34 After section 32 there shall be inserted the following sections--

" 32A Tax representatives

(1) Where any person--

(a) is a taxable person for the purposes of this Act or, without being a taxable person, is a person who makes taxable supplies or who acquires goods in the United Kingdom from one or more other member States;

(b) does not have any business establishment or other fixed establishment in the United Kingdom; and

the Commissioners may direct that person to appoint another person (in this Act referred to as a "tax representative") to act on his behalf in relation to value added tax.

(2) With the agreement of the Commissioners, any person who has not been required to appoint a tax representative under subsection (1) above may do so if he is a person in relation to whom the conditions specified in paragraphs (a) to (c) of that subsection are satisfied.

(3) Where any person is appointed by virtue of this section to be the tax representative of another (in this section referred to as his "principal"), then, subject to subsections (4) to (6) below, the tax representative--

(a) shall be entitled to act on his principal's behalf for any of the purposes of this Act, of any other enactment (whenever passed) relating to value added tax or of any subordinate legislation made under this Act or any such enactment;

(b) shall, subject to such provisions as may be made by the Commissioners by regulations, secure (where appropriate by acting on his principal's behalf) his principal's compliance with and discharge of the obligations and liabilities to which his principal is subject by virtue of this Act, any such other enactment or any such subordinate legislation; and

(i) any failure to secure his principal's compliance with or discharge of any such obligation or liability; and

(ii) anything done for purposes connected with acting on his principal's behalf,

as if the obligations and liabilities imposed on his principal were imposed jointly and severally on the tax representative and his principal.

(4) A tax representative shall not be liable by virtue of subsection (3) above himself to be registered under this Act, but regulations made by the Commissioners may--

(a) require the registration of the names of tax representatives against the names of their principals in any register kept for the purposes of this Act; and

(b) make it the duty of a tax representative, for the purposes of registration, to notify the Commissioners, within such period as may be prescribed, that his appointment has taken effect or has ceased to have effect.

(5) A tax representative shall not by virtue of subsection (3) above be guilty of any offence except in so far as--

(a) the tax representative has consented to, or connived in, the commission of the offence by his principal;

(b) the commission of the offence by his principal is attributable to any neglect on the part of the tax representative; or

(c) the offence consists in a contravention by the tax representative of an obligation which, by virtue of that subsection, is imposed both on the tax representative and on his principal.

(6) The Commissioners may by regulations make provision as to the manner and circumstances in which a person is to be appointed, or is to be treated as having ceased to be, another's tax representative; and regulations under this subsection may include such provision as the Commissioners think fit for the purposes of subsection (4) above with respect to the making or deletion of entries in any register.

(7) Where a person fails to appoint a tax representative in accordance with any direction under subsection (1) above, the Commissioners may require him to provide such security, or further security, as they may think appropriate for the payment of any tax which is or may become due from him.

(8) For the purposes of this Act a person shall not be treated as having been directed to appoint a tax representative, or as having been required to provide security under subsection (7) above, unless the Commissioners have either--

(a) served notice of the direction or requirement on him; or

(b) taken all such other steps as appear to them to be reasonable for bringing the direction or requirement to his attention.

32B Overseas suppliers accounting through their customers

(1) Where--

(a) a person who makes or intends to make taxable supplies of goods requests the Commissioners to allow his supplies to be taxed in accordance with this section; and

(b) the Commissioners are satisfied that that person is a person to whom this section applies,

the Commissioners may, if they think fit, allow that person's taxable supplies to be so taxed until it appears to them that the person is no longer a person to whom this section applies or that the request is withdrawn or should, for any other reason, no longer be acted upon.

(2) This section applies to a person if--

(a) he does not have any business establishment or other fixed establishment in the United Kingdom and does not have his usual place of residence in the United Kingdom;

(b) he is for the time being neither registered under this Act nor required to be registered under Schedule 1A to this Act;

(c) he does not have a tax representative and is not for the time being required under section 32A above to appoint one; and

(d) he intends that his taxable supplies should be confined to supplies of goods made to taxable persons who are willing to account for and pay the tax chargeable thereon.

(3) A person whose taxable supplies for the time being fall to be taxed in accordance with this section--

(a) shall be a taxable person for the purposes of this Act; but

(b) shall not, by virtue of any provision of this Act, be registered, or be or become liable to be registered, under Schedule 1 to this Act.

(4) Where--

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