SCHEDULES

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

Part 3U.K.Conditions to be satisfied by companies

The business testU.K.

10U.K.The company must satisfy the Inland Revenue, by such evidence as may be prescribed in regulations made by the Board of Inland Revenue, that—

(a)it is carrying on (whether or not in partnership) a business in the United Kingdom, and

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