(1) Subject to subsection (3), sections 30(a) and 34(kc) shall not apply to -

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

(b) supplies of telecommunications services, radio or television broadcasting services or electronically supplied services,

made by a taxable person where -

(i) the taxable person is established or, in the absence of an establishment, has his or her permanent address or usually resides in the State only,

(ii) the goods referred to in paragraph (a) are dispatched or transported to a Member State other than the State, or services referred to in paragraph (b) are supplied to a non- taxable person who is established, has his or her permanent address or usually resides in a Member State other than the State, and

(iii) the total value of the supplies, exclusive of value-added tax, of goods referred to in paragraph (a) and services referred to in paragraph (b) does not in the current calendar year, and did not in the previous calendar year, exceed €10,000.

(2) Subject to subsections (3) and (4), where subsection (1) applies -