# Commissioners for Revenue and Customs Act 2005, Section 10: The Valuation Office


(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.

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Source: https://www.legislation.gov.uk/ukpga/2005/11/section/10 (the official version)
Page: https://openlegislation.uk/commissioners-for-revenue-and-customs-act-2005/section-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.