The Statistics and Registration Service Act 2007 (Disclosure of Value Added Tax Information) Regulations 2011

• Citation: S.I. 2011/2878
• Sections: 5

Section 1 Citation and commencement

These Regulations may be cited as the Statistics and Registration Service Act 2007 (Disclosure of Value Added Tax Information) Regulations 2011 and come into force on the day after the day on which they are made.

Interpretation

Section 2 Citation and commencement

In these Regulations—

“ the Act ” means the Statistics and Registration Service Act 2007;

“ Commissioners ” means the Commissioners for Her Majesty’s Revenue and Customs appointed under section 1 of the Commissioners for Revenue and Customs Act 2005 ; and

“return” means a return made in accordance with the Value Added Tax (General) Regulations 1985 or the Value Added Tax Regulations 1995 .

Section 3 Disclosure of Value Added Tax Information

The Commissioners may disclose to the Statistics Board—

(a) information which relates to the estimated or actual value of business purchases, excluding value added tax, contained in a return made to the Commissioners on or after 1st October 1985; and

(b) the date which is recorded by the Commissioners as the date on which such a return was received.

Section 4 Purposes for which disclosure is authorised

Information disclosed under regulation 3 may only be used by the Statistics Board for the production of business or economic statistics under section 20 (production of statistics) of the Act.

Section 5 Restrictions on disclosure of personal information by the Statistics Board

In the application of section 39(4) of the Act to personal information which is disclosed to the Statistics Board under regulation 3—

(a) paragraph (a) applies only to the extent that—

(i) a disclosure is required by any enactment; or

(ii) a disclosure is permitted by section 41 (disclosure of information to service providers) of the Act but only in connection with the purposes specified in regulation 4; and

(b) paragraphs (d), (f) and (h) do not apply.