2011 No. 2878
The Statistics and Registration Service Act 2007 (Disclosure of Value Added Tax Information) Regulations 2011
Made
Coming into force
The Minister for the Cabinet Office makes these Regulations in exercise of the powers conferred by sections 47(1)(a), (6) and (7)(a) of the Statistics and Registration Service Act 20071.
In accordance with section 47(8)(b) of that Act these Regulations are made with the consent of the Treasury.
In accordance with section 47(9) of that Act the Minister for the Cabinet Office and the Treasury are satisfied that the disclosure authorised by these Regulations is required by the Statistics Board2 to enable it to carry out the functions in relation to which the disclosure is authorised, and the disclosure is in the public interest.
In accordance with section 65(5)(b) of that Act a draft of these Regulations has been approved by resolution of each House of Parliament.
Citation and commencement
1
These Regulations may be cited as the Statistics and Registration Service Act 2007 (Disclosure of Value Added Tax Information) Regulations 2011 and come into force on the day after the day on which they are made.
Interpretation
2
In these Regulations—
“the Act” means the Statistics and Registration Service Act 2007;
“Commissioners” means the Commissioners for Her Majesty’s Revenue and Customs appointed under section 1 of the Commissioners for Revenue and Customs Act 20053; and
“return” means a return made in accordance with the Value Added Tax (General) Regulations 19854 or the Value Added Tax Regulations 19955.
Disclosure of Value Added Tax Information3
The Commissioners may disclose to the Statistics Board—
a
information which relates to the estimated or actual value of business purchases, excluding value added tax, contained in a return made to the Commissioners on or after 1st October 1985; and
b
the date which is recorded by the Commissioners as the date on which such a return was received.
Purposes for which disclosure is authorised4
Information disclosed under regulation 3 may only be used by the Statistics Board for the production of business or economic statistics under section 20 (production of statistics) of the Act.
Restrictions on disclosure of personal information by the Statistics Board5
In the application of section 39(4)6 of the Act to personal information which is disclosed to the Statistics Board under regulation 3—
a
paragraph (a) applies only to the extent that—
i
a disclosure is required by any enactment; or
ii
a disclosure is permitted by section 41 (disclosure of information to service providers) of the Act but only in connection with the purposes specified in regulation 4; and
b
paragraphs (d), (f) and (h) do not apply.
We consent
(This note is not part of the Regulations)