Section 91(3)
VATA 1994
Value Added Tax Act 1994 · United Kingdom
Subsection (2) above does not prevent the disclosure— of any information in the form of a summary so framed as not to enable particulars to be identified as particulars relating to a particular person or to the business carried on by a particular person; or with the consent of any person, of any information enabling particulars to be identified as particulars relating only to him or to a business carried on by him.
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Source: legislation.gov.uk · retrieved 2026-07-28