Rivers Authorities and Land Drainage Bill (HL Bill 169)

Rivers Authorities and Land Drainage BillPage 10

(d) for the value of land to be determined by reference to the value
shown for the time being in a list or register prepared for the
purposes of another enactment;

(e) for determining the value of land which is only partly within
5the internal drainage district in question;

(f) for the making of adjustments to what would otherwise be
determined to be the value of land;

(g) for land to be taken to have a nil value.

(5ZC) Regulations under subsection (5ZA) may apply in relation to—

(a) 10English drainage boards specified in the regulations;

(b) English drainage boards of a description specified in the
regulations;

(c) all English drainage boards.

(5ZD) Provision made by virtue of subsection (5ZC) may, in particular,
15include provision for an English drainage board—

(a) to elect that the regulations are to apply to them, and

(b) to make such an election in accordance with the procedure
specified in the regulations.

(5ZE) Regulations under subsection (5ZA) may—

(a) 20make different provision for different cases, including different
provision in relation to different circumstances or different
descriptions of English drainage board or of land;

(b) make such incidental, supplementary, consequential,
transitional, transitory or saving provision as the Secretary of
25State considers appropriate.

(5ZF) Provision made by virtue of subsection (5ZE)(b) may, in particular,
include provision which amends, repeals or revokes any provision of
an enactment (including this Act).

(5ZG) Regulations may not be made under subsection (5ZA) unless a draft of
30the instrument containing the regulations has been laid before, and
approved by a resolution of, each House of Parliament.

(5ZH) If a draft of an instrument containing regulations under subsection
(5ZA) would, apart from this subsection, be treated for the purposes of
the standing orders of either House of Parliament as a hybrid
35instrument, it is to proceed in that House as if it were not a hybrid
instrument.”

(4) After subsection (6) insert—

(7) In this Act—

  • “English drainage board” means a drainage board for an English
    40internal drainage district;

  • “English internal drainage district” means an internal drainage
    district which is wholly or mainly in England;

  • “Welsh drainage board” means a drainage board for a Welsh
    internal drainage district;

  • 45“Welsh internal drainage district” means an internal drainage
    district which is wholly or mainly in Wales.”

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(5) In section 65(2) of the Land Drainage Act 1991 (regulations) for “section”
substitute “sections 37(5ZG) and (5D),”.

(6) In section 72(1) of the Land Drainage Act 1991 (interpretation), at the
appropriate places insert—

  • 5““enactment” includes an enactment comprised in subordinate
    legislation within the meaning of the Interpretation Act 1978;”;

  • ““English drainage board” has the meaning given by section
    37(7);”;

  • ““English internal drainage district” has the meaning given by
    10section 37(7);”;

  • ““Welsh drainage board” has the meaning given by section 37(7);”;

  • ““Welsh internal drainage district” has the meaning given by
    section 37(7).”

(7) Section 83 of the Environment (Wales) Act 2016 (which amends the Land
15Drainage Act 1991) is amended in accordance with subsections (8) and (9).

(8) In subsection (2)—

(a) omit paragraph (a), and

(b) in paragraph (b)—

(i) for the inserted subsection (5A) substitute—

(5A) 20The Welsh Ministers may by regulations make
provision for the value of other land in a Welsh internal
drainage district to be determined in accordance with
the regulations.”, and

(ii) in each of the inserted subsections (5B) and (5C) for “The
25Regulations” substitute “Regulations under subsection (5A)”.

(9) Omit subsection (3).

3 Disclosure of Revenue and Customs information

(1) The Land Drainage Act 1991 is amended as follows.

(2) After section 37 insert—

30“Disclosure of Revenue and Customs information

37A Disclosure of Revenue and Customs information

(1) An officer of the Valuation Office of Her Majesty’s Revenue and
Customs may disclose Revenue and Customs information to a
qualifying person for a qualifying purpose.

(2) 35Information disclosed to a qualifying person under this section may be
retained and used for any qualifying purpose.

(3) Each of the following is a “qualifying person”—

(a) an internal drainage board;

(b) the Agency;

(c) 40the Natural Resources Body for Wales;

(d) a person authorised to exercise any function of a body within
paragraph (a), (b) or (c) relating to drainage rates or special
levies;

Rivers Authorities and Land Drainage BillPage 12

(e) a person providing services to a body within paragraph (a), (b)
or (c) relating to drainage rates or special levies;

(f) the Secretary of State;

(g) the Welsh Ministers.

(4) 5Each of the following is a “qualifying purpose”—

(a) enabling the qualifying person to whom the disclosure is made,
or any other qualifying person, to carry out any functions
conferred by or under Chapter 1 or 2 of this Part or section 75 of
the Local Government Finance Act 1988;

(b) 10enabling the qualifying person to whom the disclosure is made,
or any other qualifying person, to determine for the purposes of
Part 1 how functions mentioned in paragraph (a) might be
exercised by—

(i) an internal drainage board which is proposed to be
15constituted under that Part, or

(ii) the drainage board for an internal drainage district
which is proposed to be constituted under that Part.

(5) The appropriate national authority may by regulations—

(a) amend subsection (3) so as to add, amend a reference to or
20remove a qualifying person;

(b) amend subsection (4) so as to add, amend or remove a
qualifying purpose.

(6) Regulations under subsection (5) may make consequential
amendments to section 37B(2) (cases in which onward disclosure
25requires consent of Commissioners for Her Majesty’s Revenue and
Customs).

(7) In this section—

  • “the appropriate national authority” means—

    (a)

    the Secretary of State in relation to English internal
    30drainage districts, and

    (b)

    the Welsh Ministers in relation to Welsh internal
    drainage districts;

  • “drainage rates” means drainage rates made by an internal
    drainage board under Chapter 2 of this Part;

  • 35“Revenue and Customs information” means information held as
    mentioned in section 18(1) of the Commissioners for Revenue
    and Customs Act 2005;

  • “special levy” means a special levy issued by an internal drainage
    board under regulations under section 75 of the Local
    40Government Finance Act 1988.

(8) Regulations under subsection (5) may only be made with the consent of
the Commissioners for Her Majesty’s Revenue and Customs.

(9) Regulations may not be made under subsection (5) by the Secretary of
State unless a draft of the instrument containing the regulations has
45been laid before, and approved by a resolution of, each House of
Parliament.

(10) Regulations may not be made under subsection (5) by the Welsh
Ministers unless a draft of the instrument containing the regulations

Rivers Authorities and Land Drainage BillPage 13

has been laid before, and approved by a resolution of, the National
Assembly for Wales.

37B Restrictions on onward disclosure of Revenue and Customs
information

(1) 5Information disclosed under section 37A or this section may not be
further disclosed unless that further disclosure is—

(a) to a qualifying person for a qualifying purpose,

(b) in pursuance of a court order,

(c) with the consent of each person to whom the information
10relates,

(d) required under any other enactment, or

(e) permitted under any other enactment.

(2) Information may not be disclosed—

(a) under subsection (1)(a) to a qualifying person within section
1537A(3)(d), (e), (f) or (g), or

(b) under subsection (1)(e),

except with the consent of the Commissioners for Her Majesty’s
Revenue and Customs (which may be general or specific).

(3) Information disclosed to a qualifying person under this section may be
20retained and used for any qualifying purpose.

(4) A person commits an offence if the person contravenes subsection (1)
or (2) by disclosing information relating to a person whose identity—

(a) is specified in the disclosure, or

(b) can be deduced from it.

(5) 25It is a defence for a person charged with an offence under this section
to prove that the person reasonably believed—

(a) that the disclosure was lawful, or

(b) that the information had already lawfully been made available
to the public.

(6) 30A person guilty of an offence under this section is liable—

(a) on summary conviction, to imprisonment for a term not
exceeding 12 months, to a fine or to both;

(b) on conviction on indictment, to imprisonment for a term not
exceeding two years, to a fine or to both.

(7) 35A prosecution under this section may be instituted only by, or with the
consent of, the Director of Public Prosecutions.

(8) In relation to an offence under this section committed before the
coming into force of section 154(1) of the Criminal Justice Act 2003
(increase in maximum term that may be imposed on summary
40conviction of offence triable either way) the reference in subsection
(6)(a) to 12 months is to be read as a reference to 6 months.

(9) This section is without prejudice to the pursuit of any remedy or the
taking of any action in relation to a contravention of subsection (1) or
(2) (whether or not subsection (4) applies to the contravention).

(10) 45In this section—

    Rivers Authorities and Land Drainage BillPage 14

  • “qualifying person” has the same meaning as in section 37A;

  • “qualifying purpose” has the same meaning as in that section.

37C Further provisions about disclosure under section 37A or 37B

(1) A disclosure of information under section 37A or 37B does not breach—

(a) 5any obligation of confidence owed by the person making the
disclosure, or

(b) any other restriction on the disclosure of information (however
imposed).

(2) But nothing in section 37A or 37B authorises the making of a disclosure
10which—

(a) contravenes the data protection legislation (within the meaning
of section 3 of the Data Protection Act 2018), or

(b) is prohibited by any of Parts 1 to 7 or Chapter 1 of Part 9 of the
Investigatory Powers Act 2016.

(3) 15Until the repeal of Part 1 of the Regulation of Investigatory Powers Act
2000 by paragraphs 45 and 54 of Schedule 10 to the Investigatory
Powers Act 2016 is fully in force, subsection (2)(b) has effect as if it
included a reference to that Part.

(4) Revenue and customs information relating to a person which has been
20disclosed under section 37A or 37B is exempt information by virtue of
section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on
disclosure) if its further disclosure—

(a) would specify the identity of the person to whom the
information relates, or

(b) 25would enable the identity of such a person to be deduced.

(5) In subsection (4) “revenue and customs information relating to a
person” has the same meaning as in section 19(2) of the Commissioners
for Revenue and Customs Act 2005.”

(3) In section 65(2) (regulations) after “37(5ZG) and (5D),” (as inserted by section
302(5)) insert “37A(9) and (10),”.

(4) In section 70 (confidentiality of information obtained by Environment Agency
and Natural Resources Body for Wales)—

(a) at the beginning insert “(1)”, and

(b) at the end of subsection (1) insert—

(2) 35Subsection (1) does not apply to information obtained by virtue
of section 37A (disclosure of Revenue and Customs
information).”

4 Valuation of agricultural land in drainage district

(1) The Land Drainage Act 1991 is amended as follows.

(2) 40In section 41 (rates charged by reference to annual value of agricultural land
and buildings), in subsection (2), at the end insert—

“This is subject to section 41A below.”

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(3) After section 41 insert—

41A Alternative method of calculating annual value of agricultural land
and buildings

(1) The appropriate national authority may by regulations make provision
5for the annual value of each chargeable property in an internal drainage
district to be determined for the purposes of this Chapter by the
drainage board for that district in accordance with the regulations.

Any determination made under the regulations is subject to sections 43
and 44 below.

(2) 10In this section “the appropriate national authority” means—

(a) in the case of any English internal drainage district, the
Secretary of State;

(b) in the case of any Welsh internal drainage district, the Welsh
Ministers.

(3) 15Regulations under subsection (1) may, in particular, make provision—

(a) about the date by which a drainage board are to determine the
annual value of each chargeable property in their internal
drainage district;

(b) about methods to be applied, or factors to be taken into account,
20in determining the annual value of a chargeable property;

(c) for the annual value of a chargeable property to be determined
on the basis of estimates, assumptions or averages;

(d) for the annual value of a chargeable property to be determined
by reference to such time or times as may be specified in the
25regulations;

(e) for the annual value of a chargeable property to be determined
by reference to the value shown for the time being in a list or
register prepared for the purposes of another enactment;

(f) for the annual value of a chargeable property to be determined
30by reference to the amount payable under a hypothetical
transaction involving the property;

(g) for determining the annual value of a chargeable property
which is only partly within the internal drainage district in
question;

(h) 35for the making of adjustments to what would otherwise be
determined to be the annual value of a chargeable property;

(i) for the determination of the annual value of a chargeable
property to be made on behalf of a drainage board by a person,
or a person of a description, specified in the regulations;

(j) 40about the appointment by the drainage board of such a person.

(4) Provision made by virtue of subsection (3)(f) may, in particular, include
provision as to—

(a) the assumptions to be made about—

(i) the date of the transaction;

(ii) 45the nature of the transaction;

(iii) the characteristics of the parties to the transaction;

(iv) the characteristics of the property;

(v) the terms of the transaction;

Rivers Authorities and Land Drainage BillPage 16

(b) any matters relating to the chargeable property which are to be
taken into account or disregarded;

(c) any matters relating to comparable transactions which are to be
taken into account or disregarded.

(5) 5Regulations under subsection (1) may make provision which—

(a) applies to a drainage board which have determined the annual
values of the chargeable properties in their internal drainage
district for the purposes of this Chapter under the regulations
(regardless of whether any of those determinations has been
10replaced under section 43 below or altered on appeal under
section 46 below), and

(b) requires the drainage board to make further determinations of
those values for those purposes in accordance with the
regulations at such times or at the end of such periods as may
15be specified in the regulations.

(6) Provision made by virtue of subsection (5) may, in particular—

(a) make provision in relation to such a further determination
which is the same or similar to that made in relation to an initial
determination, or

(b) 20apply provision in the regulations relating to an initial
determination to a further determination, with or without
modifications.

(7) Regulations made by the Secretary of State under subsection (1) may
apply in relation to—

(a) 25English drainage boards specified in the regulations;

(b) English drainage boards of a description specified in the
regulations;

(c) all English drainage boards.

(8) Regulations made by the Welsh Ministers under subsection (1) may
30apply in relation to—

(a) Welsh drainage boards specified in the regulations;

(b) Welsh drainage boards of a description specified in the
regulations;

(c) all Welsh drainage boards.

(9) 35Provision made by virtue of subsection (7) or (8) may, in particular,
include provision for an internal drainage board—

(a) to elect that the regulations are to apply to them, and

(b) to make such an election in accordance with the procedure
specified in the regulations.

(10) 40Regulations under subsection (1) may—

(a) make different provision for different cases, including different
provision in relation to different circumstances or different
descriptions of drainage board or of land;

(b) make such incidental, supplementary, consequential,
45transitional, transitory or saving provision as the appropriate
national authority considers appropriate.

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(11) Provision made by virtue of subsection (10)(b) may, in particular,
include provision which amends, repeals or revokes any provision of
an enactment (including this Act).

(12) Regulations may not be made under subsection (1) by the Secretary of
5State unless a draft of the instrument containing the regulations has
been laid before, and approved by a resolution of, each House of
Parliament.

(13) Regulations may not be made under subsection (1) by the Welsh
Ministers unless a draft of the instrument containing the regulations
10has been laid before, and approved by a resolution of, the National
Assembly for Wales.

(14) If a draft of an instrument containing regulations under subsection (1)
would, apart from this subsection, be treated for the purposes of the
standing orders of either House of Parliament as a hybrid instrument,
15it is to proceed in that House as if it were not a hybrid instrument.”

(4) In section 42 (determination of annual value)—

(a) in subsection (4) after “under this section” insert “or under regulations
under section 41A(1) above”, and

(b) in subsection (5) after “subsections (1) and (2) above” insert “or under
20regulations under section 41A above”.

(5) In section 44 (effect of determinations under section 43) in each of subsections
(2) and (3) after “Subject to” insert “regulations under section 41A above and
to”.

(6) In section 45 (appeals against determinations of annual value)—

(a) 25in subsection (1) after “determination under” insert “regulations under
section 41A above or a determination under”,

(b) in subsection (3)(b) after “determination under” insert “regulations
under section 41A above or a fresh determination under”, and

(c) in subsection (7) after “determination under” insert “regulations under
30section 41A above or a determination under”.

(7) In section 46 (hearing and determination of appeals under section 45) in each
of subsections (2)(a), (3), (4), (5), (6), (7) and (8) after “determination under”
insert “regulations under section 41A above or a determination under”.

(8) In section 65(2) (regulations) after “37A(9) and (10),” (as inserted by section
353(3)) insert “41A(12) and (13) and”.

Final provisions

5 Consequential provision

(1) The Secretary of State may by regulations made by statutory instrument make
provision in consequence of any provision of this Act.

(2) 40Regulations under subsection (1) may amend, repeal or revoke any enactment.

(3) A statutory instrument containing (whether alone or with any other provision)
regulations under subsection (1) which amend primary legislation may not be
made unless a draft of the instrument has been laid before, and approved by a
resolution of, each House of Parliament.

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(4) A statutory instrument containing regulations under subsection (1) and to
which subsection (3) does not apply is subject to annulment in pursuance of a
resolution of either House of Parliament.

(5) Regulations under subsection (1) may make—

(a) 5different provision for different purposes or areas;

(b) provision which applies generally or for particular purposes or areas;

(c) transitional, transitory or saving provision.

(6) In this section—

  • “enactment” includes—

    (a)

    10an enactment contained in subordinate legislation within the
    meaning of the Interpretation Act 1978, and

    (b)

    an enactment contained in, or in an instrument made under, a
    Measure or Act of the National Assembly for Wales;

  • “primary legislation” means—

    (a)

    15an Act of Parliament, or

    (b)

    a Measure or Act of the National Assembly for Wales.

6 Extent

(1) This Act extends to England and Wales only, subject to subsections (2) and (3).

(2) An amendment made by Schedule 2 has the same extent as the provision to
20which it relates.

(3) Section 5, this section and sections 7 and 8 extend to England and Wales,
Scotland and Northern Ireland.

7 Commencement

(1) Section 1 and Schedules 1 and 2 come into force at the end of the period of two
25months beginning with the day on which this Act is passed.

(2) Sections 2, 3 and 4—

(a) so far as they relate to internal drainage districts which are wholly or
mainly in England, come into force on such day as the Secretary of State
appoints by regulations made by statutory instrument;

(b) 30so far as they relate to internal drainage districts which are wholly or
mainly in Wales, come into force on such day as the Welsh Ministers
appoint by regulations made by statutory instrument.

(3) Regulations under subsection (2) may appoint different days for different
purposes or areas.

(4) 35Sections 5 and 6, this section and section 8 come into force on the day on which
this Act is passed.

(5) The Secretary of State may by regulations made by statutory instrument make
transitional, transitory or saving provision in connection with the coming into
force of any provision of this Act, subject to subsection (6).

(6) 40Subsection (5) does not apply to sections 2, 3 and 4, so far as they relate to
internal drainage districts which are wholly or mainly in Wales.

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(7) The Welsh Minsters may by regulations made by statutory instrument make
transitional, transitory or saving provision in connection with the coming into
force of any of sections 2, 3 and 4, so far as they relate to internal drainage
districts which are wholly or mainly in Wales.

8 5Short title

This Act may be cited as the Rivers Authorities and Land Drainage Act 2019.