[63D Disclosure of valuation information to Northern Ireland rating officials]

[63D  Disclosure of valuation information to Northern Ireland rating officials]

[(1)     Subsection (2) applies where a Northern Ireland rating official (“R”) makes a request to a valuation officer (“V”) for Revenue and Customs information—

(a)     that V holds in connection with V's functions under this Part, and

(b)     that R reasonably believes will assist R in the performance of any of R's functions under Part 3 of the 1977 Order (valuation).

(2)     V may disclose the information to R if V considers it reasonable to do so.

(3)     Subject to subsection (4), the disclosure of information under this section does not breach—

(a)     any obligation of confidence owed by V, or

(b)     any other restriction on the disclosure of information (however imposed).

(4)     V may not disclose information under this section if the disclosure would contravene the data protection

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