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Section 91(1)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

For the purpose of the compilation or maintenance by the Department of Trade and Industry or the Statistics Board of a central register of businesses, or for the purpose of any statistical survey conducted or to be conducted by that Department or Board, the Commissioners or an authorised officer of the Commissioners may disclose to an authorised officer of that Department or Board particulars of the following descriptions obtained or recorded by them in pursuance of this Act— numbers allocated by the Commissioners on the registration of persons under this Act and reference numbers for members of a group; names, trading styles and addresses of persons so registered or of members of groups and status and trade classifications of businesses; and actual or estimated value of supplies.

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Source: legislation.gov.uk · retrieved 2026-07-28