[63A Disclosure of Revenue and Customs information]

[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.

[(1A)     An officer of His Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person within subsection (3)(a) for a qualifying purpose.]

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

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