91B. Non-Union scheme (where the State is Member State of identification).
(a) A taxable person may opt to apply the non-Union scheme to his or her supplies of scheme services within the Community, provided that the taxable person -
(i) makes or intends to make supplies of scheme services in the course or furtherance of business, and
(ii) has not established his or her business in the Community and has no fixed establishment in the Community.
(b) A taxable person may not be registered in the State for the purposes of the non-Union scheme if he or she -
(i) is already identified in another Member State for the purposes of the non-Union scheme, or
(ii) is excluded from applying the non-Union scheme by Article 363 of the VAT Directive or Article 58 of the Implementing Regulation.
(2) The Revenue Commissioners shall establish and maintain a register (in this section referred to as the "identification register") of persons who are identified in the State for the purposes of the non-Union scheme.