PART IIREGISTRATION AND PROVISIONS FOR SPECIAL CASES
Notification of intended F3paragraph 6(2) of Schedule 9ZA supplies by intermediate suppliersI111
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1
An intermediate supplier who has made or intends to make a supply to which he wishes F2paragraph 6(2) of Schedule 9ZA to the Act to apply shall notify the Commissioners and the customer in writing of his intention to do so.
2
A notification under this regulation shall contain the following particulars—
a
the name and address of the intermediate supplier,
b
the number including the alphabetical code, by which the intermediate supplier is identified for VAT purposes, which was used or is to be used for the purpose of the supply to him by the original supplier,
c
the date upon which the goods were first delivered or are intended to be first delivered, and
d
the name, address and registration number of the customer to whom the goods have been supplied or are to be supplied.
3
A notification under this regulation shall be made no later than the provision, in accordance with regulation 18, of the first invoice in relation to the supply to which it relates, and sent to—
a
the office designated by the Commissioners for the receipt of such notifications, and
b
the customer.
4
Notifications under this regulation shall be made separately in relation to each customer to whom it is intended to make supplies to which the intermediate supplier wishes F4paragraph 6(2) of Schedule 9ZA to the Act to apply.
5
Where an intermediate supplier has complied with the requirements of this regulation in relation to the first supply to a customer to which F1paragraph 6(2) of Schedule 9ZA to the Act applies, those requirements shall be deemed to have been satisfied in relation to all subsequent supplies to that customer while the intermediate supplier continues to belong in another member State.