[37A Disclosure of Revenue and Customs information]
Land Drainage Act 1991 (1991 c 59) | Legislation

[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

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