Schedule 9ZA, Part 1, paragraph 7(5)

Regulations may also make provision— about a specified means of communicating the fact of a person's identification for the purposes of VAT in Northern Ireland (and that means is referred to in this Act as an “NI VAT identifier”); about the circumstances in which a person may use, or is required to use, an NI VAT identifier (for example, in connection with the making of a transaction or return).

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