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(ii) services, the supply of which is taxable in accordance with section 34(kc), to which the Union scheme (within the meaning of section 91A) applies,

(ii) services, the supply of which is taxable in accordance with section 34(kc), to which the non-Union scheme (within the meaning of section 91A) applies.

(b) the place of supply of the service (as determined in accordance with section 34(a)) is the State,

receives a service (other than a service of a kind referred to in section 33(2)(b) or (c)) (other than a service of a kind referred to in section 33(2)(b), (ba) or (c)) from a supplier not established in the State, and the place of supply of the service (as determined in accordance with section 34(c)) is the State, then the recipient of the service is accountable for, and liable to pay, the tax chargeable in the State as if that recipient had supplied the service for consideration in the course or furtherance of business.

(1) For the purpose of applying section 34, every person registered for value-added tax is a taxable person.

(2) In section 34(c) a supply of services connected with immovable goods includes—

(3) In section 34(e) “intra-Community transport of goods” means any transport of goods in respect of which the place of departure and the place of arrival are located within the territories of 2 different Member States.

(4) In section 34(k) “short-term” means the continuous possession or use of a means of transport throughout a period of not more than 30 days or, if the means of transport is a vessel, not more than 90 days.

(4A) In paragraphs (ka) and (kb) of section 34 “long-term” means the continuous possession or use of a means of transport throughout a period of more than 30 days or, if the means of transport is a vessel, more than 90 days.

(5) The following services are specified for the purpose of section 34(m):

(I) supplies made in the State in accordance with section 34(l), and

(9) Notwithstanding Chapter 1 of Part 8, a scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State—

(10) A scheme participant who supplies services which are deemed in accordance with section 34(l) to be supplied in the State shall be deemed to have fulfilled his or her obligations under Chapters 1, 3 and 7 of Part 9 if such participant has accounted in full in respect of such supplies in any Member State under the provisions of the electronic services scheme.

(11) For the purposes of this Act, a VAT return required to be furnished in accordance with the electronic services scheme shall, in so far as it relates to supplies made in accordance with section 34(l), be treated, with any necessary modifications, as if it were a return required to be furnished in accordance with Chapter 3 of Part 9.

(b) A scheme participant who is deemed to supply services in the State in accordance with section 34(l) shall be bound by the requirements of subparagraphs (i) , (ii) and (iv) in relation to such supplies.

(I) supplies of scheme services made in the State in accordance with section 34(kc), and

shall be an accountable person for the purposes of this Act in relation to scheme services only insofar as those services are supplied in the State in accordance with section 34(kc) and, in relation to those supplies, for the purposes of this section shall be referred to as a ‘scheme participant’.

(7) Notwithstanding section 84, a scheme participant who supplies scheme services which, in accordance with section 34(kc), are supplied in the State shall be bound by the require ments of section 91B(14)(a), (b) and (d) in relation to such supplies and retain such records until the expiry of a period of 10 years from 31 December of the year during which the transaction was carried out.