Enterprise Bill [HL]

to be moved
on report

Clause 22



Page 40, line 3, leave out subsection (1) 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.”

Prepared 19th November 2015