Moved by
Lord Stevenson of Balmacara
52F: Clause 22, page 39, leave out lines 20 to 22 and insert—
“(1) An officer of the Valuation Office of Her Majesty’s Revenue and Customs may disclose Revenue and Customs information to—
(a) a qualifying person for a qualifying purpose;
(b) a ratepayer for a hereditament.
(1A) Information disclosed under subsection (1)(b) may—
(a) be disclosed for the purpose of providing the ratepayer with all information used to assist determination of the valuation of any hereditament for which the ratepayer is responsible for the non-domestic rating liability, and may be retained and used for that purpose, and
(b) include information relating to hereditaments not owned by that ratepayer.”