Regulation 23 The Commissioners to make arrangements for identificationI1I2
United Kingdom
The Commissioners must make arrangements to ensure that—
a person who they are satisfied is a relevant Northern Ireland trader is identified for the purposes of VAT in Northern Ireland, and
a person who may be, or may become, a relevant Northern Ireland trader is identified for the purposes of VAT in Northern Ireland where the Commissioners consider that such identification is appropriate.
The arrangements referred to in paragraph (1) must include—
identifying such a person on the electronic system required to be maintained by the United Kingdom pursuant to Article 17 of Council Regulation (EU) No 904/2010 on administrative co-operation and combatting fraud in the field of value added tax M1 as it has effect in Northern Ireland as a result of section 7A of the European Union (Withdrawal) Act 2018; and
notifying that person that such identification has been made.
The Commissioners may identify a person with effect from a past date and in respect of a period of time during which the Commissioners are satisfied that the person may have been a relevant Northern Ireland trader, whether or not the person remains a relevant Northern Ireland trader at the time when the Commissioners identify the person.
Annotations
Marginal citations
- M1
OJ No. L 268 12.10.2010, p1-18.
Commencement
- I1
Reg. 23 not in force at made date, see reg. 1
- I2
Reg. 23 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.