Related Commentary  Related Cases

13(1)  Save as otherwise provided in these Regulations, where a registered person (P)–

(a)makes a taxable supply in the United Kingdom to a taxable person, or

(b)makes a supply of goods to a person in a member State for the purpose of any business activity carried out by that person and P is identified for the purposes of VAT in Northern Ireland; or

(c)receives a payment on account in respect of a supply of goods that P has made or intends to make from a person in a member State and P is identified for the purposes of VAT in Northern Ireland,

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