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The Rate Relief (Qualifying Age) Regulations (Northern Ireland) 2007

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Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Role of NIAO auditors in relation to rate relief

64.—(1) The Department may request an auditor of the Northern Ireland Audit Office (“NIAO auditor”) to conduct or assist the Department in conducting studies designed to improve economy, efficiency, effectiveness and quality of performance in the discharge by the Executive of functions relating to the administration of rate relief.

(2) In this regulation “study” means a study which a NIAO auditor is requested to conduct, or assist the Department in conducting, under paragraph (1).

(3) If a NIAO auditor requires the Executive or any officer or member of the Executive to supply him or an authorised person with such information as is needed for the purposes of the study, the Executive or officer or member shall supply the information.

(4) If a NIAO auditor requires the Executive to make available for inspection by him or by an authorised person documents which relate to the Executive and are needed for the purposes of the study, the Executive shall make the documents available.

(5) Any information obtained under a requirement under paragraph (3) or (4) may be disclosed by a NIAO auditor to the Department for the purposes of any of its functions which are connected with rate relief.

(6) In paragraphs (3) and (4) “authorised person” means a person authorised by a NIAO auditor for the purposes of this regulation.

(7) A NIAO auditor shall send to the Department a copy of any report of a study; and the Department or a NIAO auditor may send a copy of a report of a study to the Executive.

(8) Any report of a study may be published by the Department.

(9) A NIAO auditor shall not conduct, or assist the Department in conducting, a study unless, before he does so, the Department has made arrangements for the payment of such reasonable amount as may be agreed between it and the auditor in respect of the study.

(10) The Department may supply to a NIAO auditor any information held by it which relates to rate relief and which appears to it to be relevant to the exercise of any function of the auditor.

Yn ôl i’r brig

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