97 Disclosure of Revenue and Customs information
Environment Act 2021 (2021 c 30) | Legislation

97  Disclosure of Revenue and Customs information

(1)     The Land Drainage Act 1991 is amended as follows.

(2)     After section 37 insert—

“Disclosure of Revenue and Customs information

37A 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)     an internal drainage board;

(b)     the Agency;

(c)     the Natural Resources Body for Wales;

(d)     a person authorised to exercise any function of a body within paragraph (a), (b) or (c) relating to drainage rates or special levies;

(e)     a person providing services to a body within paragraph (a), (b) or (c) relating to drainage rates or special levies;

(f)     the Secretary of State;

(g)     the Welsh Ministers;

(h)     any other person specified in regulations made by the appropriate national authority.

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

(a)     enabling the qualifying person to whom the disclosure is made, or any other qualifying person,

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