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The Value Added Tax (Northern Ireland) (EU Exit) Regulations 2020
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- UK Statutory Instruments
- 2020 No. 1546
- Part 6
- Regulation 29
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Ceasing to be identified
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29. Where a person satisfies the Commissioners that the person has ceased to be a relevant Northern Ireland trader and the person requests that the person’s identification be cancelled, the Commissioners must cancel the person’s identification with effect from the day on which the person so ceased or from such later date as may be agreed between them and the person.
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