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3. For regulation 2 substitute—
“2. In these Regulations—
“company registration number” has the same meaning as “registered number” in section 1066 of the Companies Act 2006(1);
“identifying information” means information which identifies a person or an account and includes—
any unique or generic identifier or reference number allocated by, or used by, the data-holder for the purposes of identifying a person or account, or classifying the trade of a person or account;
name, address (including email, website, and any other electronic address), and telephone number associated with a person or account;
company registration number or national insurance number, unique taxpayer reference, VAT number, any other unique government-issued identifier associated with a person or account;
in relation to a person, whether that person is an individual, partnership, limited company, or has any other legal status;
“Schedule 23” means Schedule 23 to the Finance Act 2011;
“VAT number” has the same meaning as “registration number” in paragraph (1) of regulation 2 of the Value Added Tax Regulations 1995(2).”.
S.I. 1995/2518, to which there are amendments not relevant to these Regulations.
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