# Value Added Tax Act 1994, Paragraph 31


(1) A person may register as an IOSS representative for the purposes of the IOSS scheme if the person is established in Northern Ireland.
(2) A person may not be represented by more than one IOSS representative at a time.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9ZE/paragraph/31 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9ZE/paragraph-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.