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Changes over time for: Section 63A
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Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 01/04/2024.
Changes to legislation:
Local Government Finance Act 1988, Section 63A is up to date with all changes known to be in force on or before 14 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.![Help about Changes to Legislation](/images/chrome/helpIcon.gif)
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Changes to Legislation
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[63ADisclosure of Revenue and Customs informationE+W
(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)Information 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)a billing authority;
(b)a major precepting authority;
(c)a person authorised to exercise any function of an authority within paragraph (a) or (b) relating to non-domestic rating;
(d)a person providing services to an authority within paragraph (a) or (b) relating to non-domestic rating;
(e)the Secretary of State;
(f)the Welsh Ministers;
(g)a prescribed person.
(4)Each of the following is a “qualifying purpose”—
(a)enabling or assisting the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under this Part which are not functions of the Secretary of State or the Welsh Ministers;
(b)enabling or assisting the Secretary of State or the Welsh Ministers to carry out functions conferred by or under section 53 [or 54] (central non-domestic rating), or by or under Schedule 9 so far as relating to central non-domestic rating lists;
(c)any other prescribed purpose relating to non-domestic rating.
(5)In this section—
(6)Regulations under this section may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.]
Yn ôl i’r brig