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The Statistics and Registration Service Act 2007 (Disclosure of Value Added Tax Information) Regulations 2011

Draft. This instrument was laid in draft and may differ from the one made. Look for the made version under its title.

Draft 2011, ISBN 9780111515419

Original text. legislation.gov.uk does not revise statutory instruments, so later amendments are not shown here. Changes made to it are listed under each provision when known.

Draft Regulations laid before Parliament under section 65(5)(b) of the Statistics and Registration Service Act 2007 (c.18), for approval by resolution of each House of Parliament.

Statistics Board

Made 2011

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 2007f1.

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 Boardf2 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.

Annotations to the whole text

Footnotes

f1

2007 c.18.

f2

The Statistics Board is established under section 1 of the Statistics and Registration Service Act 2007 (c.18).

Contents

  1. 1Citation and commencement
  2. 2Citation and commencement
  3. 3Disclosure of Value Added Tax Information
  4. 4Purposes for which disclosure is authorised
  5. 5Restrictions on disclosure of personal information by the Statistics Board
  6. Signature
  7. Explanatory note

1Citation and commencement

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

2Citation and commencement

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 2005f1; and

  • “return” means a return made in accordance with the Value Added Tax (General) Regulations 1985f2 or the Value Added Tax Regulations 1995f3.

3Disclosure of Value Added Tax Information

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.

4Purposes for which disclosure is authorised

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.

5Restrictions on disclosure of personal information by the Statistics Board

In the application of section 39(4)f1 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.

Signature

Name

Minister for the Cabinet Office

Date

We consent

Names

Two of the Lords Commissioners of Her Majesty’s Treasury

Date

Explanatory note

(This note is not part of the Regulations)

These Regulations provide that the Commissioners for Her Majesty’s Revenue and Customs may disclose the information listed in regulation 3 to the Statistics Board (“the Board”). Regulation 4 provides that the Board may only use the information for the purposes of producing business or economic statistics.

Regulation 5 places further restrictions on the circumstances under which personal information may be disclosed by the Statistics Board. Regulation 5 does this by modifying section 39(4) of the Statistics and Registration Service Act 2007, which provides the exceptions to the prohibition on disclosure of personal information held by the Statistics Board under section 39(1).

An impact assessment has not been produced for this instrument as no impact on the private or voluntary sector is foreseen.