Value-added Tax Regulations 2010 (S.I. Number 639 of 2010)
42. Disclosure of information to Commissioners
Any person engaged in the supply of goods or services in the course or furtherance of business shall, when required to do so by notice in writing served on such person by the Commissioners, disclose to the Commissioners such particulars of any goods or services supplied to him or her as may be required by such notice.