Regulation 24 Request to be identified and obligation to request to be identifiedI1I2
United Kingdom
A person who has not been notified in accordance with regulation 23 (T) must within 30 days of undertaking a relevant transaction—
request the Commissioners to identify T for the purposes of VAT in Northern Ireland; and
notify the Commissioners of such details of the relevant transactions T has undertaken as the Commissioners may specify in a notice.
The Commissioners must specify in a notice the form and manner in which the request referred to in paragraph (1)(a) and the notification referred to in paragraph (1)(b) must be given.
In such a case the Commissioners must where they are satisfied that T is a relevant Northern Ireland trader identify T for the purposes of VAT in Northern Ireland with effect from the date on which T first undertook a relevant transaction.
Annotations
Commencement
- I1
Reg. 24 not in force at made date, see reg. 1
- I2
Reg. 24 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch.