Taxes Citation and commencement 1 These Regulations may be cited as the Data-gathering Powers (Relevant Data) (Amendment) Regulations 2016 and come into force on 1st November 2016. Amendment of the Data-gathering Powers (Relevant Data) Regulations 2012 2 The Data-gathering Powers (Relevant Data) Regulations 2012 are amended as follows. 3 For regulation 2 substitute— 2 In these Regulations— “company registration number” has the same meaning as “registered number” in section 1066 of the Companies Act 2006 ; “identifying information” means information which identifies a person or an account and includes— any unique or generic identifier or reference number allocated by, or used by, the data-holder for the purposes of identifying a person or account, or classifying the trade of a person or account; name, address (including email, website, and any other electronic address), and telephone number associated with a person or account; company registration number or national insurance number, unique taxpayer reference, VAT number, any other unique government-issued identifier associated with a person or account; in relation to a person, whether that person is an individual, partnership, limited company, or has any other legal status; “Schedule 23” means Schedule 23 to the Finance Act 2011; “VAT number” has the same meaning as “registration number” in paragraph (1) of regulation 2 of the Value Added Tax Regulations 1995 . . 4 In regulation 11A — a in paragraph (1), for sub-paragraphs (b) to (f) substitute— b identifying information relating to a retailer to whom the data-holder has a contractual obligation to make payments, including any identifying information about the retailer’s merchant account; and c identifying information relating to an account or system into which payments are made by the data-holder to the retailer. ; and b in paragraph (2)— i omit the definition of “VAT number”; and ii at the end insert— “payment card transaction” and “retailer” have the meanings given by paragraph 13A of Schedule 23 . 5 After regulation 11A insert— Electronic stored-value payment service providers 11B 1 The relevant data for a data-holder of the type described in paragraph 13B of Schedule 23 are— a in relation to a payment recipient, information relating to transactions, including the currency the transactions were made in; b identifying information relating to a payment recipient; and c identifying information relating to an account or system into which payments are credited to, or on behalf of, a payment recipient by the data-holder. 2 In this regulation— “electronic stored-value payment services” has the meaning given by paragraph 13B of Schedule 23; “payment recipient” means the recipient of a payment from a transaction for which the data-holder provided electronic stored-value payment services. Business intermediaries 11C 1 The relevant data for a data-holder of the type described in paragraph 13C of Schedule 23 are— a in relation to suppliers— i information relating to transactions that the data-holder enabled or facilitated; and ii information that the Commissioners consider is likely to assist them to quantify or otherwise determine the quantity or value of transactions of suppliers, whether or not the data-holder processed the payment for those transactions; b identifying information relating to suppliers for whom the data-holder enables or facilitates transactions; and c identifying information relating to an account or system into which payments are credited to, or on behalf of, suppliers by the data-holder. 2 In this regulation “suppliers” has the meaning given by paragraph 13C of Schedule 23. Stephen Barclay David Evennett Two of the Lords Commissioners of Her Majesty’s Treasury 10th October 2016