Regulation 25 I1 I2

United Kingdom

Where T—

(a)

is not a relevant Northern Ireland trader;

(b)

requests that the Commissioners identify T for the purposes of VAT in Northern Ireland; and

(c)

satisfies the Commissioners that T intends to undertake a relevant transaction in the period of 30 days beginning on the date of the request,

the Commissioners must identify T for the purposes of VAT in Northern Ireland with effect from the date of T's request.

Annotations