# The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018, Regulation 3: Disclosure of information relating to VAT registration


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.

---
Source: https://www.legislation.gov.uk/uksi/2018/1228/regulation/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018/regulation-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.