Section 91(2)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subject to subsection (3) below, no information obtained by virtue of this section by an officer of the Department of Trade and Industry or the Statistics Board may be disclosed except to an officer of a Government department (including a Northern Ireland department) or to a member of the staff of the Scottish Administration for the purpose for which the information was obtained, or for a like purpose.
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Source: legislation.gov.uk · retrieved 2026-07-28