Regulation 12 Notification of intended paragraph 6(3) of Schedule 9ZA supplies by persons belonging in other member StatesF4I1

A person belonging in another member State who has made or who intends to make a supply to which he wishes F1paragraph 6(3) of Schedule 9ZA to the Act to apply shall notify the Commissioners and the registered person in writing of his intention to do so.

A notification under this regulation shall contain the following particulars—

A notification under this regulation shall be made no later than the provision, in accordance with regulation 19, of the first invoice in relation to the supply to which it relates, and sent to—

Notifications under this regulation shall be made separately in relation to each registered person to whom it is intended to make supplies to which the person belonging in another member State wishes F2paragraph 6(3) of Schedule 9ZA to the Act to apply.

Where a person belonging in another member State has complied with the requirements of this regulation in relation to the first supply to a registered person to which F3paragraph 6(3) of Schedule 9ZA to the Act applies, those requirements shall be deemed to have been satisfied in relation to all subsequent supplies to that registered person while the person making the supply continues to belong in another member State.