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Supply of information to Her Majesty’s Revenue and Customs

4.—(1) For the purposes of section 83(1) of the Act, the information specified in—

(a)Part 1 of Schedule 1, and

(b)paragraphs 6(a), (c), (d) and (e) of Part 2 of Schedule 1,

is prescribed as information which must be provided to Her Majesty’s Revenue and Customs when the Chief Inspector takes one of the steps mentioned in sub-paragraphs (a), (c), (d) or (e) of section 83(1) in relation to a person’s registration.

(2) For the purposes of section 83(2) of the Act—

(a)information that a person’s registration has been cancelled, and

(b)the information specified in Part 1 of Schedule 1,

is prescribed as information about that registered person which must be provided to Her Majesty’s Revenue and Customs if an order is made under section 72(2) of the Act.