Schedule 9ZA, Part 1, paragraph 7(4)

Regulations may make provision— about the circumstances in which a person may request to be identified for the purposes of VAT in Northern Ireland; for a person to be required to request to be identified for the purposes of Northern Ireland VAT; about the circumstances in which the Commissioners may determine that a person is identified for the purposes of VAT in Northern Ireland otherwise than at the person's request; requiring a person to notify the Commissioners of such matters as may be specified for the purpose of allowing the Commissioners to ascertain whether a person should be identified for the purposes VAT in Northern Ireland; about the circumstances in which a person is to be treated, for such purposes as may be specified, as if they were identified for the purposes of VAT in Northern Ireland (and which may include circumstances where the person is neither registered under this Act nor acting as a VAT representative); about the circumstances in which a person ceases to be identified for the purposes of VAT in Northern Ireland.

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