(This note is not part of the Regulations)
These Regulations are made in exercise of the powers in section 51(1)(a) and 52(2) of the Taxation (Cross-border Trade) Act 2018 (c. 22) in consequence of, or otherwise in connection with, the withdrawal of the United Kingdom from the European Union. They are to come into force on such day or days as the Treasury by regulations appoint.
The Regulations allow the Commissioners for Her Majesty's Revenue and Customs to disclose specified information to a person who makes an enquiry about a number. The Commissioners may, in response to such an enquiry, inform the enquirer whether or not the number is a VAT registration number allocated to a person registered in the United Kingdom's VAT register and, if it is, disclose that person's name and address.
This instrument is one of a group of instruments covered by a single overarching HMRC impact assessment which will be published on 4th December 2018 and will be available on the website at https://www.gov.uk/collections/customs-vat-and-excise-regulations-leaving-the-eu-with-no-deal.