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Article 22 F1

The “relevant VAT identification number” means—

(a)

where the goods are dispatched or transported from a member State, the VAT identification number issued to I by that member State;

(b)

where the goods are dispatched or transported from Northern Ireland, the VAT identification number issued to I by the United Kingdom along with an NI VAT identifier.

Annotations

Textual amendments

F1

Pt. 4A inserted (31.12.2020) by The Value Added Tax (Miscellaneous Amendments, Northern Ireland Protocol and Savings and Transitional Provisions) (EU Exit) Regulations 2020 (S.I. 2020/1545), regs. 1, 99 (with regs. 109-131); S.I. 2020/1641, reg. 2, Sch.