# The Value Added Tax (Disclosure of Information Relating to VAT Registration) (EU Exit) Regulations 2018, Regulation 4


The information is—
(a) whether or not the specified number is a registration number which is allocated to a person registered in the register kept by HMRC Commissioners pursuant to section 3(3) of the Value Added Tax Act 1994 ; and
(b) the name and address of the person to whom the registration number is allocated.

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Source: https://www.legislation.gov.uk/uksi/2018/1228/regulation/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-disclosure-of-information-relating-to-vat-registration-eu-exit-regulations-2018/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.