(1) A person who -

(a) is registered in the import scheme identification register (within the meaning of section 91J), or

(b) applies the special scheme for distance sales of goods imported from third territories or third countries under the provisions implementing that scheme in another Member State, where that other Member State is the Member State of identification,

shall, in relation to goods supplied in the State under the import scheme, be an accountable person for the purposes of this Act and, in relation to those supplies, shall, for the purposes of this section, be referred to as a 'scheme participant'.

(2) Notwithstanding subsection (3)(a) of section 65, a scheme participant shall, in relation to supplies covered by the import scheme, be regarded as having fulfilled his or her obligations as an accountable person under the said subsection (3)(a) and shall not otherwise be obliged or entitled to be registered under that section for supplies covered by the import scheme.