Schedule 9ZA, Part 1, paragraph 7(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
A person may only be identified for the purposes of VAT in Northern Ireland if— the person is registered under this Act, the person is registered under the OSS scheme or a participant in a non-UK scheme within the meaning of Schedule 9ZD, or the person acts on behalf of a person in relation to VAT in Northern Ireland as a VAT representative.
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Source: legislation.gov.uk · retrieved 2026-07-28