12. The purposes prescribed under Article 121(1) of the 2015 Order in relation to rates (purposes for which the Department or a person providing services to the Department may supply relevant information to a qualifying person) are—
(a)making a rate relief scheme;
(b)determining a person’s entitlement or continued entitlement to a reduction in rates under a rate relief scheme;
(c)preventing, detecting, securing evidence of, or prosecuting the commission of, offence relating to a reduction in rates.
13. The purposes prescribed under Article 121(3) of the 2015 Order in relation to rates as purposes for which relevant information must be held by a qualifying person in order for them to use or supply it as set out in that paragraph, are—
(a)making a rate relief scheme;
(b)determining a person’s entitlement or continued entitlement to a reduction in rates under a rate relief scheme.
(c)preventing, detecting, securing evidence of, or prosecuting the commission of, an offence relating to a reduction in rates.
14.—(1) This regulation applies to relevant information held by a qualifying person for any purpose listed in regulation 13.
(2) The purposes set out in paragraph (3) are prescribed—
(a)under Article 121(3)(a) of the 2015 Order as a purpose for which the information may be used by that qualifying person; and
(b)under Article 121(3)(b) of the 2015 Order as a purpose for use in relation to which the information may be supplied by that qualifying person to another qualifying person.
(3) The purposes are any purposes connected with—
(a)making a rate relief scheme;
(b)determining a person’s entitlement or continued entitlement to a reduction in rates under a rate relief scheme.
(c)preventing, detecting, securing evidence of, or prosecuting the commission of, an offence relating to a reduction in rates;
(d)any proceedings in connection with a reduction in rates made under Article 30A of the Rates (Northern Ireland) Order 1977;
(e)the purposes referred to in regulation 6(1)(a)(i) or (iii), (b) or (c).