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.”