Search Legislation

The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 26

 Help about opening options

Alternative versions:

Status:

Point in time view as at 31/12/2020.

Changes to legislation:

There are currently no known outstanding effects for the The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Section 26. Help about Changes to Legislation

Communication of the fact of a person's identification for the purposes of VAT in Northern IrelandU.K.

This section has no associated Explanatory Memorandum

26.  The use of the prefix “XI” to the number assigned to a person for the purposes of VAT in the United Kingdom is the means by which that person communicates that the person is identified for the purpose of VAT in Northern Ireland.

Commencement Information

I1Reg. 26 not in force at made date, see reg. 1

I2Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.

Back to top

Options/Help