SCHEDULES
SCHEDULE 11Disclosure of information
Disclosure with consent of local auditor
I2I14
1
A person who does not fall within paragraph 3 may also disclose information to which this Schedule applies in accordance with consent given by a local auditor under this paragraph.
2
A person requesting consent (“the applicant”) must make a request for consent which—
a
is in writing,
b
states the name of the applicant and an address for correspondence,
c
describes the information in relation to which consent is requested, and
d
identifies the person to whom the information will be disclosed.
3
Consent must be given except where the disclosure would, or would be likely to, prejudice the effective performance of a function imposed or conferred on a local auditor by or under an enactment.
4
Consent may be given or refused orally or in writing; but where it is given or refused orally the consent or refusal must be confirmed in writing.
5
A refusal (or, where the refusal is given orally, the confirmation of the refusal) must contain the reasons for the refusal.
6
A local auditor to whom a request for consent is made must give or refuse consent not later than the twentieth working day following the day on which the request is received.
7
“Working day” means any day other than a Saturday, a Sunday, Christmas Day, Good Friday or a day which is a bank holiday under the Banking and Financial Dealings Act 1971 in any part of the United Kingdom.