Schedule 9ZA, Part 1, paragraph 5(4)

The Commissioners may by regulations make provision— about the circumstances in which a person is to be treated as having made use of a number assigned to the person for the purposes of VAT in the United Kingdom along with an NI VAT identifier for the purposes of the acquisition of any goods, and for the refund, in prescribed circumstances, of NI acquisition VAT paid on acquisitions of goods in relation to which the conditions in sub-paragraph (2)(a)(i) and (ii) are met.

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Source: legislation.gov.uk · retrieved 2026-07-28