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Section 91(4)

VATA 1994
Value Added Tax Act 1994 · United Kingdom

If any person who has obtained any information by virtue of this section discloses it in contravention of this section he shall be liable— on summary conviction to a fine not exceeding the statutory maximum; and on conviction on indictment to imprisonment for a term not exceeding 2 years or to a fine of any amount or to both.

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