Search Legislation

Non-Domestic Rating Act 2023

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 12

 Help about opening options

Alternative versions:

Status:

This version of this provision is prospective. Help about Status

Changes to legislation:

There are currently no known outstanding effects for the Non-Domestic Rating Act 2023, Section 12. Help about Changes to Legislation

Prospective

12Sharing of information between billing authorities and HMRCE+W

This section has no associated Explanatory Notes

(1)In section 63A of the Act (disclosure of Revenue and Customs information), after subsection (1) insert—

(1A)An officer of His Majesty’s Revenue and Customs may disclose Revenue and Customs information to a qualifying person within subsection (3)(a) for a qualifying purpose.

(2)After section 63D of the Act (inserted by section 11 of this Act) insert—

63EDisclosure of non-domestic rating information to HMRC

(1)A billing authority may disclose non-domestic rating information to an officer of His Majesty’s Revenue and Customs for the purpose of assisting His Majesty’s Revenue and Customs in carrying out its functions.

(2)An officer of His Majesty’s Revenue and Customs may require a billing authority to disclose non-domestic rating information to the officer for that purpose.

(3)No disclosure may be made under this section if the disclosure would contravene the data protection legislation (but in determining whether a disclosure would do so, the power and duty to disclose information under this section are to be taken into account).

(4)In this section—

  • non-domestic rating information” means information held by a billing authority in connection with the billing authority’s functions under this Part;

  • the data protection legislation” has the same meaning as in the Data Protection Act 2018 (see section 3(9) of that Act).

Commencement Information

I1S. 12 not in force at Royal Assent, see s. 19(4)(a)

Back to top

Options/Help