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