92D.—(1) Section 6(3)(b) shall not apply to a taxable person —

(a) who is established in the Community and not established in the State,

(b) who makes, or intends to make, supplies of taxable goods and services in the course or furtherance of the person’s business in the State,

(c) who has notified the competent authorities in that person’s Member State of establishment of the person’s intention to avail of the SME exemption scheme in the State and has received confirmation from that competent authority that that person may avail of the scheme in the State,

(d) who has been provided with an SME exemption number by the competent authority of that person’s Member State of establishment as a result of a notification referred to in paragraph (c), and

(e) whose annual turnover does not exceed the Union threshold in the year in which the notification referred to in paragraph (c) was made, or in the year preceding that year.

(2) Notwithstanding section 6(3), a person established in another Member State who engages in the supply, within the State, of taxable goods and services and does not avail of SME exemption scheme shall be deemed to have elected under section 6(1) to be an accountable person for the purpose of this Act.]