- Latest available (Revised)
- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Regulations may make such provision as the Minister considers appropriate for the purposes of carrying into effect any provision of this Part.
(2)Regulations under subsection (1) may in particular make provision (or further provision) about—
(a)the date from which an entry in the register is to take effect;
(b)the form and content of information returns under section 5;
(c)the exercise of the Registrar’s powers under section 6(6);
(d)the removal of entries in other circumstances;
(e)the minimum period between the date on which an information notice is served and the date which must be specified under section 9(4)(b);
(f)other matters which must be specified in an information notice;
(g)the cancellation of notices under section 9(7).
(3)Regulations under subsection (1) may make provision permitting or requiring the Commissioners for Her Majesty’s Revenue and Customs to supply to the Registrar, on request, such information regarding any person who is, or is required to be, registered under the Value Added Tax Act 1994 as is specified in the regulations.
Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.
Original (As Enacted or Made): The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:
Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:
Click 'View More' or select 'More Resources' tab for additional information including: