{
  "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-27",
  "json_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-27.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/27",
  "kind": "regulation",
  "number": "27",
  "heading": "Ceasing to be identified",
  "text": "Where the Commissioners are satisfied that a person has ceased to be a relevant Northern Ireland trader they may cancel that person's identification for the purposes of VAT in Northern Ireland with effect from the day on which the person so ceased or from such later date as may be agreed between them and the person.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 27 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 27 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/27",
    "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."
}