{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-appointed-day-eu-exit-regulations-2020/note",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-appointed-day-eu-exit-regulations-2020/note.json",
  "legislation": "uksi/2020/1333",
  "legislation_title": "The Value Added Tax (Disclosure of Information Relating to VAT Registration) (Appointed Day) (EU Exit) Regulations 2020",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-appointed-day-eu-exit-regulations-2020",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Regulations)\nThese Regulations appoint 1st December 2020 as the day on which the Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018 (S.I. 2018/1228) (“the 2018 Regulations”) come into force. The 2018 Regulations make provision allowing HMRC Commissioners to disclose information to a person who makes an enquiry as to whether a number is a VAT registration number allocated to a person registered in the United Kingdom’s VAT register.\nA Tax Information and Impact Note has not been prepared for this instrument as it contains no substantive changes to tax policy and it is an Appointed Day instrument.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2020/1333/note",
    "retrieved_at": "2026-10-28T22:22:22.578406+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}