Paragraph 11

(1)

Paragraph 1 of Schedule 1 (registration in respect of taxable supplies) is amended as follows.

(2)

In sub-paragraph (1)—

(a)

in paragraph (a), after “if” insert “ the person is UK-established and ”, and

(b)

in paragraph (b), after “if” insert “ the person is UK-established and ”.

(3)

In sub-paragraph (2), for “and the transferee is not registered under this Act at the time of the transfer” substitute “ , the transferee is UK-established at the time of the transfer and the transferee is not registered under this Act at that time ”.

(4)

After sub-paragraph (2) insert—

“(2A)
In determining the value of a person's supplies for the purposes of sub-paragraph (1)(a) or (2)(a), supplies are to be taken into account (subject to sub-paragraphs (3) to (7)) whether or not the person was UK-established when they were made.”

(5)

In sub-paragraph (4)(a), after “below,” insert “ paragraph 11 of Schedule 1A, ”.

(6)

In sub-paragraph (5), after “below,” insert “ paragraph 11 of Schedule 1A, ”.

(7)

At the end insert—

“(10)
A person is “UK-established” if the person has a business establishment, or some other fixed establishment, in the United Kingdom in relation to a business carried on by the person.”