# Value Added Tax Act 1994, Paragraph 4


(1) A person (“P”) may register under the OSS scheme if—
(a) P makes or intends to make one or more scheme supplies in the course of a business that P carries on,
(b) one of the following applies—
(i) P's business is established in Northern Ireland,
(ii) P's business is not established in Northern Ireland or a member State but P has a fixed establishment in Northern Ireland, or
(iii) P's business is not established in Northern Ireland or a member State and P does not have a fixed establishment in Northern Ireland, but P makes or intends to make scheme supplies from Northern Ireland to a member State and does not have a fixed establishment in a member State, and
(c) P is not barred from registering by—
(i) sub-paragraph (2),
(ii) the second or third paragraph of Article 369a(2) of the VAT Directive, or
(iii) any provision of the Implementing Regulation.
(2) P may not be registered under the OSS scheme if they are a participant in a non-UK scheme (see para 38(1)).
(3) P must register under the OSS scheme if P intends to account for VAT on scheme supplies even if P is ... registered under this Act.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZD/paragraph/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZD/paragraph-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.