18 Power for HMRC to supply information for purposes of rates in Northern Ireland
Local Government Finance Act 2012 (2012 c 17) | Legislation

18  Power for HMRC to supply information for purposes of rates in Northern Ireland

(1)     A Revenue and Customs official may supply information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs to a qualifying person for prescribed purposes relating to rates.

(2)     The following are qualifying persons—

(a)     the Department of Finance and Personnel in Northern Ireland (“DFP”);

(b)     the Northern Ireland Housing Executive (“NIHE”);

(c)     a person authorised to exercise any function of DFP or NIHE relating to rates;

(d)     a person providing services to DFP or NIHE relating to rates.

(3)     Information supplied under this section may be used for another prescribed purpose relating to rates.

(4)     Information supplied under this section may be supplied to another qualifying person for a prescribed

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