Finance Act 1996

36 (1) The Commissioners may publish, by such means as they think fit, information which— U.K.

(a) is derived from the register kept under section 47 of this Act, and

(b) falls within any of the descriptions set out below.

(2) The descriptions are—

(a) the names of registered persons;

(b) the addresses of any sites or other premises at which they carry on business;

(c) the registration numbers assigned to them in the register;

(d) the fact (where it is the case) that the registered person is a body corporate which under section 59 of this Act is treated as a member of a group;

(e) the names of the other bodies corporate treated under that section as members of the group;

(f) the addresses of any sites or other premises at which those other bodies carry on business.

[F1 (2A) The Commissioners may publish, by such means as they think fit—

(a) the names of persons assessed to tax under section 50A in respect of taxable disposals not made at a landfill site;

(b) the addresses of any places used by persons within paragraph (a) for making taxable disposals or otherwise for carrying on business.

This sub-paragraph does not apply where the assessment in question is subject to an outstanding appeal.]

(3) Information may be published in accordance with this paragraph notwithstanding any obligation not to disclose the information that would otherwise apply.

Textual Amendments

F1 Sch. 5 para. 36(2A) inserted (with effect in accordance with s. 42(2), Sch. 12 para. 29(1) of the amending Act) by Finance Act 2018 (c. 3), Sch. 12 para. 25(4)(b)