# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 28

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

Where the Commissioners are satisfied that on the date on which a person was identified for the purposes of VAT in Northern Ireland the person was not a relevant Northern Ireland trader, they may cancel the person's identification with effect from that date.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/28 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.