(1)Regulations may make such provision as the Minister considers appropriate for the purposes of carrying into effect any provision of this Part.
(2)Regulations under subsection (1) may in particular make provision (or further provision) about—
(a)the date from which an entry in the register is to take effect;
(b)the form and content of information returns under section 5;
(c)the exercise of the Registrar's powers under section 6(6);
(d)the removal of entries in other circumstances;
(e)the minimum period between the date on which an information notice is served and the date which must be specified under section 9(4)(b);
(f)other matters which must be specified in an information notice;
(g)the cancellation of notices under section 9(7).
(3)Regulations under subsection (1) may make provision permitting or requiring the Commissioners for Her Majesty's Revenue and Customs to supply to the Registrar, on request, such information regarding any person who is, or is required to be, registered under the Value Added Tax Act 1994 as is specified in the regulations.
Commencement Information
I1S. 23 partly in force; s. 23 in force for certain purposes at Royal Assent, see s. 45(3)(a)
I2S. 23 in force at 1.4.2015 in so far as not already in force by S.I. 2015/954, art. 2