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

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

http://www.legislation.gov.uk/uksi/2020/1546/regulation/26/2020-12-31The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020texttext/xmlenEXITING THE EUROPEAN UNIONVALUE ADDED TAXStatute Law Database2022-04-11Expert Participation2020-12-31These Regulations make provision appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the EU. Specifically, they relate to the Protocol on Ireland/Northern Ireland agreed between the EU and the United Kingdom as part of the Withdrawal Agreement (“the Protocol”). They will come into force on a day or days to be appointed by the Treasury in further regulations.Part 6Identification for the purposes of VAT in Northern Ireland26Communication of the fact of a person's identification for the purposes of VAT in Northern Ireland

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.

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Reg. 26 not in force at made date, see
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<ref href="http://www.legislation.gov.uk/id/uksi/2020/1546/regulation/26">Reg. 26</ref>
in force at 31.12.2020 by
<ref href="http://www.legislation.gov.uk/id/uksi/2020/1641">S.I. 2020/1641</ref>
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<ref href="http://www.legislation.gov.uk/id/uksi/2020/1641/regulation/2">reg. 2</ref>
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<ref href="http://www.legislation.gov.uk/id/uksi/2020/1641/schedule">Sch.</ref>
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26
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<p>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.</p>
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