Section 10 The Valuation OfficeI1

(1)

An officer of Revenue and Customs may provide a valuation of property—

(a)

for a purpose relating to the functions of Her Majesty’s Revenue and Customs, or

(b)

at the request of any person who appears to the officer to be a public authority, or

(c)

at the request of any other person if the officer is satisfied that the valuation is necessary or expedient in connection with—

(i)

the exercise of a function of a public nature, or

(ii)

the management of money or assets received from a person exercising functions of a public nature.

(2)

The Commissioners may charge a fee for the provision of a valuation under subsection (1)(b) or (c).

(3)

In this section a reference to providing valuations of property includes a reference to advising about matters appearing to an officer of Revenue and Customs to be connected to the valuation of property.

Annotations

Commencement

I1: S. 10 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)