Paragraph 15C F1
England, Wales and Scotland
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 council tax.
The following are qualifying persons for the purpose of this paragraph—
a local authority;
a person authorised to exercise any function of such an authority relating to council tax;
a person providing services to such an authority relating to council tax.
Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.
Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).
In this paragraph—
“Revenue and Customs official”, “the Revenue and Customs” and “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005;
“prescribed” means prescribed by regulations made by the Scottish Ministers.
Regulations under this paragraph must not be made except with the consent of the Commissioners for Her Majesty's Revenue and Customs.
Regulations under this paragraph—
are subject to the negative procedure; and
may make—
different provision for different purposes, including different provision for different areas or for different authorities, and
such incidental, consequential, transitional or supplementary provision as the Scottish Ministers think necessary or expedient.
Annotations
Textual amendments
- F1
Sch. 2 paras. 15A-15D inserted (31.10.2012) by Local Government Finance Act 2012 (c. 17), s. 17(2)