(1)

(a) An accountable person -

(i) who supplies goods or services to -

(I) another accountable person,

(II) a public body,

(III) a person who carries on an exempted activity,

(IV) a person (other than an individual) in another Member State in such circumstances that tax is chargeable at any of the rates specified in section 46(1), or

(V) a person in another Member State who is liable to pay value-added tax pursuant to the VAT Directive on such supply,

or

(ii) who supplies goods to a person the supply of which goods is deemed, by virtue of section 30, to have taken place in another Member State, except where the Union scheme within the meaning of section 91A is used,