8 Disclosure of VAT registration information
Small Business, Enterprise and Employment Act 2015 (2015 c 26) | Legislation

8  Disclosure of VAT registration information

(1)     The Commissioners for Her Majesty's Revenue and Customs may disclose to a person (“P”) any of the information included in the VAT registration of another person (“V”) if the disclosure is for the purpose of enabling or assisting P to assess—

(a)     V's creditworthiness,

(b)     V's compliance with regulatory requirements relating to financial matters, or

(c)     the risk of fraud by V.

(2)     But subsection (1) does not authorise the Commissioners to disclose any information which is, in the Commissioners' view, financial information relating to any business carried on by V.

(3)     If VAT registration information is disclosed

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