# The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020, Regulation 31: Application of section 9A VATA: treating a person as if identified

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

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.

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Source: https://www.legislation.gov.uk/uksi/2020/1546/regulation/31 (the official version)
Page: https://openlegislation.uk/value-added-tax-northern-ireland-eu-exit-regulations-2020/regulation-31
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.