{
  "url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018/regulation-3",
  "json_url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018/regulation-3.json",
  "legislation": "uksi/2018/1228",
  "legislation_title": "The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018",
  "legislation_url": "https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018",
  "path": "regulation/3",
  "kind": "regulation",
  "number": "3",
  "heading": "Disclosure of information relating to VAT registration",
  "text": "HMRC Commissioners may disclose the information in regulation 4 to a person in response to an enquiry made to them by that person which specifies a number.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 3 in force at 1.12.2020 by S.I. 2020/1333, reg. 2"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2018/1228/regulation/3",
    "retrieved_at": "2026-10-28T22:51:48.785778+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."
}