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The Local Authorities (Contracting Out of Tax Billing, Collection and Enforcement Functions) Order 1996

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5.—(1) In this article, “listing officer” means the person appointed for an authority in accordance with section 20 of the Act (listing officers).

(2) An authority may authorise a contractor to exercise the functions of—

(a)supplying any information which relates to property and is requested in a notice served under section 27(1) of the Act (information about properties); and

(b)determining whether, in the course of the exercise of any functions of the authority, any information coming to the notice of the contractor would assist a listing officer in carrying out any of his functions, and supplying such information to the listing officer in compliance with section 27(6) of the Act.

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