# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 25

Extent: E+W+S+N.I.

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.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/25 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-25
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.