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This is the original version (as it was originally made).
Part 2 Liability for VAT on removals: exceptions
4.Removals of investment gold: person to account is the person who would have accounted for VAT on the supply
6.Removals where goods declared to special customs procedure
7.Movement of own goods and on behalf of third party: remover to account
8.Removals from Northern Ireland to Great Britain – zero-rating of supplies for export
9.(1) Paragraph (2) applies where— (a) a taxable person (P)...
10.(1) Paragraph (2) applies where— (a) a taxable person (P)...
11.(1) Paragraph (2) applies where— (a) a taxable person (P)...
12.Gifts from Great Britain to Northern Ireland: sender to account
Part 6 Identification for the purposes of VAT in Northern Ireland
23.The Commissioners to make arrangements for identification
24.Request to be identified and obligation to request to be identified
25.Where T— (a) is not a relevant Northern Ireland trader;...
26.Communication of the fact of a person’s identification for the purposes of VAT in Northern Ireland
28.Where the Commissioners are satisfied that on the date on...
29.Where a person satisfies the Commissioners that the person has...
30.Where a person satisfies the Commissioners that the person was...
31.Application of section 9A VATA: treating a person as if identified
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