{
  "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-26",
  "json_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-26.json",
  "legislation": "uksi/2020/1546",
  "legislation_title": "The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020",
  "path": "regulation/26",
  "kind": "regulation",
  "number": "26",
  "heading": "Communication of the fact of a person's identification for the purposes of VAT in Northern Ireland",
  "text": "The use of the prefix “XI” to the number assigned to a person for the purposes of VAT in the United Kingdom is the means by which that person communicates that the person is identified for the purpose of VAT in Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 26 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 26 in force at 31.12.2020 by S.I. 2020/1641, reg. 2, Sch."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1546/regulation/26",
    "retrieved_at": "2026-10-28T22:20:10.371888+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}