SCHEDULES

SCHEDULE 11U.K.Conditions for registration for gross payment

Part 2U.K.Conditions to be satisfied by firms

The business testU.K.

6U.K.The applicant must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that the firm’s business—

(a)is carried on in the United Kingdom, and

(b)satisfies the conditions mentioned in paragraph 2(a) and (b).