The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018

• Citation: S.I. 2018/1228
• Sections: 4

Section 1 Citation and commencement

These Regulations may be cited as the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 and come into force on such day or days as the Treasury may by regulations under section 52 of the Taxation (Cross-border Trade) Act 2018 appoint.

Section 2 Interpretation

In these Regulations—

“ HMRC Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs; and

“ registration number ” has the same meaning as in regulation 2(1) (interpretation–general) of the Value Added Tax Regulations 1995 .

Section 3 Disclosure of information relating to VAT registration

HMRC Commissioners may disclose the information in regulation 4 to a person in response to an enquiry made to them by that person which specifies a number.

Section 4

The information is—

(a) whether or not the specified number is a registration number which is allocated to a person registered in the register kept by HMRC Commissioners pursuant to section 3(3) of the Value Added Tax Act 1994 ; and

(b) the name and address of the person to whom the registration number is allocated.