(1) A person who applies the Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, and who -

(a) supplies scheme services,

(b) makes intra-Community distance sales of goods, or

(c) makes qualifying domestic supplies of goods,

which are taxable in the State shall, in relation to those supplies or sales, be an accountable person for the purposes of this Act and, for the purposes of this section, shall be referred to as a 'scheme participant'.

(2) Notwithstanding subsection (3)(a) of section 65, a scheme participant shall, in relation to -

(a) supplies of scheme services, Union scheme

(b) intra-Community distance sales of goods, or

(c) qualifying domestic supplies of goods,

be regarded as having fulfilled his or her obligations as an accountable person under that subsection and shall not be obliged or entitled to be registered under that section unless he or she is an accountable person other than in relation to those supplies or sales.