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Statutory Instruments

2018 No. 1228

Exiting The European Union

Value Added Tax

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

Made

26th November 2018

Laid before the House of Commons

27th November 2018

Coming into force in accordance with regulation 1

M1 The Treasury make these Regulations in exercise of the powers conferred by sections 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 (“the TCTA”) .

In accordance with section 51(1)(a) of the TCTA, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, to make the following provision in relation to value added tax.

In accordance with section 52(2) of the TCTA, the Treasury consider it appropriate in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union, for the following Regulations to come into force on such day or days as the Treasury may by regulations under that section appoint.

Citation and commencement I1

1. 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.

Interpretation I2

2. In these Regulations—

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

M2 “ registration number ” has the same meaning as in regulation 2(1) (interpretation–general) of the Value Added Tax Regulations 1995 .

Disclosure of information relating to VAT registration I3

3. 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.

I4

4. The information is—

(a) M3 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.

Rebecca Harris

Paul Maynard

Two of the Lords Commissioners of Her Majesty's Treasury

Status: There are currently no known outstanding effects for the The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018.
The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 (2018/1228)
Version from: 1 December 2020

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Status of this instrument

in force Provision is in force
in force* In force only for specified purposes (see footnote)
not in force Not in force in England (may be in force in other geographies, see footnotes)
defined term Defined term
dfn Defined term (alternative style)
footnote commentary transitional and savings in force status related provisions geo extent insert/omit source count in force adj
I1 Reg. 1 in force at 1.12.2020 by S.I. 2020/1333 , reg. 2
I2 Reg. 2 in force at 1.12.2020 by S.I. 2020/1333 , reg. 2
I3 Reg. 3 in force at 1.12.2020 by S.I. 2020/1333 , reg. 2
I4 Reg. 4 in force at 1.12.2020 by S.I. 2020/1333 , reg. 2
M1 2018 c. 22 .
M2 S.I. 1995/2518 , to which there are amendments not relevant to these Regulations.
M3 1994 c. 23 .
Defined Term Section/Article ID Scope of Application
HMRC Commissioners reg. 2. def_2db65486b8
registration number reg. 2. def_fd770a7807
the TCTA Preamble def_9ba6cbe05d

Status of changes to instrument text

The list includes made instruments, both those in force and those yet to come into force. Typically, instruments that are not yet in force (hence their changes are not incorporated into the text above) are indicated by description 'not yet' in the changes made column.

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