Functions

I110The Valuation Office

1

An officer of Revenue and Customs may provide a valuation of property—

a

for a purpose relating to the functions of Her Majesty’s Revenue and Customs, or

b

at the request of any person who appears to the officer to be a public authority, or

c

at the request of any other person if the officer is satisfied that the valuation is necessary or expedient in connection with—

i

the exercise of a function of a public nature, or

ii

the management of money or assets received from a person exercising functions of a public nature.

2

The Commissioners may charge a fee for the provision of a valuation under subsection (1)(b) or (c).

3

In this section a reference to providing valuations of property includes a reference to advising about matters appearing to an officer of Revenue and Customs to be connected to the valuation of property.