The Rate Relief (General) Regulations (Northern Ireland) 2007

Authorisations for investigators

45.—(1) An individual who for the time being has the Department’s authorisation for the purposes of this Part, shall be entitled, for any one or more of the purposes mentioned in paragraph (2), to exercise any of the powers which are conferred on an authorised officer by regulation 46 (provision of information).

(2) Those purposes are—

(a) ascertaining in relation to any case whether rate relief is or was payable in that case in accordance with any provision of the principal Order;

(b) ascertaining whether provisions of the principal Order relating to rate relief are being, have been or are likely to be contravened (whether by particular persons or more generally);

(c) preventing, detecting and securing evidence of the commission (whether by particular persons or more generally) of rate relief offences.

(3) An individual has the Department’s authorisation for the purposes of this Part, if, and only if, the Department has granted him an authorisation for those purposes and he is—

(a) an official of the Department;

(b) an individual employed by the Executive; or

(c) an individual authorised to carry out functions of the Executive relating to rate relief.

(4) An authorisation granted for the purposes of this Part, to an individual of any of the descriptions mentioned in paragraph (3)—

(a) shall be contained in a certificate provided to that individual as evidence of his entitlement to exercise powers conferred by this Part;

(b) may contain provision as to the period for which the authorisation is to have effect; and

(c) may restrict the powers exercisable by virtue of the authorisation so as to prohibit their exercise except for particular purposes, in particular circumstances or in relation to particular provisions of the principal Order.

(5) An authorisation granted under this regulation may be withdrawn at any time by the Department.

(6) Where the Department grants an authorisation for the purposes of this Part, to an individual employed by the Executive, or to an individual authorised to carry out functions of the Executive relating to rate relief—

(a) the Department and the Executive shall enter into such arrangements (if any) as they consider appropriate with respect to the carrying out of functions conferred on that individual by or in connection with the authorisation granted to him; and

(b) the Department may make to the Executive such payments (if any) as the Department thinks fit in respect of the carrying out by that individual of any such functions.

(7) The matters on which a person may be authorised to consider and report to the Department under regulation 57 shall be taken to include the carrying out by any such individual as is mentioned in sub-paragraph (b) or (c) of paragraph (3) of any functions conferred on that individual by virtue of any grant by the Department of an authorisation for the purposes of this Part.

(8) The powers conferred by regulation 46 shall be exercisable in relation to persons holding office under the Crown and persons in the service of the Crown, and in relation to premises owned or occupied by the Crown, as they are exercisable in relation to other persons and premises.