(1) A person who -

(a) is an identified person within the meaning of section 91B, or

(b) applies the non-Union scheme under the provisions implementing the scheme in another Member State, where that other Member State is the Member State of identification, 

shall be an accountable person for the purposes of this Act in relation to scheme services only insofar as those services are supplied in the State in accordance with Chapter 3 of Part 4 and, in relation to those supplies, for the purposes of this section shall be referred to as a "scheme participant".

(2) A scheme participant shall be regarded as having fulfilled his or her obligations as an accountable person under subsection (3)(a) of section 65 and shall not otherwise be obliged or entitled to be registered under that section.