{
  "url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-10",
  "json_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-10.json",
  "legislation": "ukpga/2005/11",
  "legislation_title": "Commissioners for Revenue and Customs Act 2005",
  "legislation_url": "https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005",
  "path": "section/10",
  "kind": "section",
  "number": "10",
  "heading": "The Valuation Office",
  "text": "(1) An officer of Revenue and Customs may provide a valuation of property—\n(a) for a purpose relating to the functions of Her Majesty’s Revenue and Customs, or\n(b) at the request of any person who appears to the officer to be a public authority, or\n(c) at the request of any other person if the officer is satisfied that the valuation is necessary or expedient in connection with—\n(i) the exercise of a function of a public nature, or\n(ii) the management of money or assets received from a person exercising functions of a public nature.\n(2) The Commissioners may charge a fee for the provision of a valuation under subsection (1)(b) or (c).\n(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.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "S. 10 in force at 7.4.2005 by S.I. 2005/1126, art. 2(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/11/section/10",
    "retrieved_at": "2026-10-29T09:16:15.638584+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}