{
  "url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-31",
  "json_url": "https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-31.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/31",
  "kind": "regulation",
  "number": "31",
  "heading": "Application of section 9A VATA: treating a person as if identified",
  "text": "The reference in subsection (1A) of section 9A of VATA to a person identified for the purposes of VAT in Northern Ireland includes a registered person who is not so identified but who undertakes a business activity from a place in Northern Ireland.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "Section 9A was inserted by section 21 of the Finance Act 2004 and amended by section 20 of the Finance (No 3) Act 2010 (c. 33), section 43 of, and paragraph 10 of Schedule 8 to, TCTA and by paragraph 5 of Schedule 2 to TPTPA."
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 31 not in force at made date, see reg. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Reg. 31 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/31",
    "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."
}