31 Disclosure of HMRC information in connection with non-domestic rating
Enterprise Act 2016 (2016 c 12) | Legislation

Part 6 Non-Domestic Rating

31  Disclosure of HMRC information in connection with non-domestic rating

(1)     The Local Government Finance Act 1988 is amended as follows.

(2)     In Part 3 (non-domestic rating), after section 63 insert—

“63A Disclosure of Revenue and Customs information

(1)     An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose.

(2)     Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.

(3)     Each of the following is a “qualifying person”—

(a)     a billing authority;

(b)     a major precepting authority;

(c)     a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating;

(d)     a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating;

(e)     the Secretary of State;

(f)     the Welsh Ministers;

(g)     a prescribed person.

(4)     Each of the following is a “qualifying purpose”—

(a)     enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part

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