69 Disclosure of HMRC council tax information

69  Disclosure of HMRC council tax information

(1)     The Commissioners for Her Majesty's Revenue and Customs may disclose relevant HMRC council tax information to any person who requires that information for either of the following descriptions of purposes—

(a)     purposes connected with such scheme as may be established and designated in accordance with section 64 (in any case arising before any scheme is so designated);

(b)     purposes connected with the FR Scheme (in any case arising after the designation of a scheme in accordance with section 64).

(2)     A person to whom information is disclosed under subsection (1)(a)

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