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

Disclosure of information relating to VAT registration

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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(1); and

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