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The Council Tax Reduction Schemes (Detection of Fraud and Enforcement) (Wales) Regulations 2013

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Power to require information

4.—(1) In the circumstances described in paragraph (2), an authorised officer may, by written notice, require a person to provide all such information described in the notice as is information of which that person has possession, or to which that person has access, and which it is reasonable for the authorised officer to require for the purpose described in regulation 3(6).

(2) The circumstances are that the authorised officer has reasonable grounds for suspecting that the person—

(a)is a person falling within paragraph (3) or (4); and

(b)has or may have possession of or access to any information about any matter that is relevant for the purpose described in regulation 3(6).

(3) The persons who fall within this paragraph are—

(a)any person who is or has been an employer or employee within the meaning of any provision made by or under the Contributions and Benefits Act;

(b)any person who is or has been a self-employed earner within the meaning of any such provision;

(c)any person who by virtue of any provision made by or under that Act falls, or has fallen, to be treated for the purposes of any such provision as a person within sub-paragraph (a) or (b);

(d)any person who is carrying on, or has carried on, any business involving the supply of goods for sale to the ultimate consumers by individuals not carrying on retail businesses from retail premises;

(e)any person who is carrying on, or has carried on, any business involving the supply of goods or services by the use of work done or services performed by persons other than employees of that person;

(f)any person who is carrying on, or has carried on, an agency or other business for the introduction or supply, to persons requiring them, of persons available to do work or to perform services;

(g)any local authority acting in their capacity as an authority responsible for the granting of any licence;

(h)any person who is or has been a trustee or manager of a personal or occupational pension scheme;

(i)the servants and agents of any such person as is specified in any of sub-paragraphs (a) to (h).

(4) The persons who fall within this paragraph are—

(a)any bank;

(b)the Director of Savings appointed under section 1(1) of the National Debt Act 1972(1);

(c)any person carrying on a business the whole or a significant part of which consists of the provision of credit (whether secured or unsecured) to members of the public;

(d)any insurer;

(e)any person carrying on a business the whole or a significant part of which consists in the provision to members of the public of a service for transferring money from place to place;

(f)any water undertaker or sewerage undertaker;

(g)any person who is the holder of—

(i)a licence under section 7 of the Gas Act 1986(2) to convey gas through pipes, or

(ii)a licence under section 7A(1) of that Act(3) to supply gas through pipes;

(h)any person who (within the meaning of the Electricity Act 1989(4)) distributes or supplies electricity;

(i)any person conducting any educational establishment or institution;

(j)any body the principal activity of which is to provide services in connection with admissions to educational establishments or institutions;

(k)the Student Loans Company;

(l)any servant or agent of any person mentioned in sub-paragraphs (a) to (k).

(5) Subject to the following provisions of this regulation, the powers conferred by this regulation on an authorised officer to require information from any person by virtue of that person falling within paragraph (4) are exercisable for the purpose only of obtaining information relating to a particular person identified (by name or description) by the officer.

(6) An authorised officer may not, in exercise of those powers, require any information from any person by virtue of his falling within paragraph (4) unless it appears to that officer that there are reasonable grounds for believing that the identified person to whom it relates is—

(a)a person who has committed, is committing or intends to commit a council tax offence;

(b)a person who is a member of the family of a person falling within sub-paragraph (a); or

(c)where a person falling within sub-paragraph (a) is polygamously married, any partner of that person.

(7) A person’s obligation to provide information in accordance with a notice under this regulation may only be discharged by the provision of that information, at such reasonable time and in such form as may be specified in the notice, to the authorised officer who—

(a)is identified by or in accordance with the terms of the notice; or

(b)has been identified, since the giving of the notice, by a further written notice given by the authorised officer who imposed the original requirement or another authorised officer.

(8) The power of an authorised officer under this regulation to require the provision of information includes a power to require the production and delivery up and (if necessary) creation of, or of copies of or extracts from, any such documents containing the information as may be specified or described in the notice imposing the requirement.

(9) No person is to be required under this regulation to provide—

(a)any information (whether in documentary form or not) that tends to incriminate that person or, in the case of a person who is married or is a civil partner, that person’s spouse or civil partner; or

(b)any information (whether in documentary form or not) in respect of which a claim to legal professional privilege would be successful in any proceedings.

(10) The powers conferred by this regulation are exercisable in relation to persons holding office under the Crown and persons in the service of the Crown, as they are exercisable in relation to other persons.

(11) In this regulation—

“bank” (“banc”) means—

(a)

a person who has permission under Part 4 of the Financial Services and Markets Act 2000(5) to accept deposits;

(b)

an EEA firm of the kind mentioned in paragraph 5(b) of Schedule 3 to that Act(6) which has permission under paragraph 15 of that Schedule(7) (as a result of qualifying for authorisation under paragraph 12 of that Schedule(8)) to accept deposits or other repayable funds from the public; or

(c)

a person who does not require permission under that Act to accept deposits, in the course of that person’s business in the United Kingdom;

“credit” (“credyd”) includes a cash loan or any form of financial accommodation, including the cashing of a cheque;

“family” (“teulu”) has the meaning given in regulation 6 of the Prescribed Requirements Regulations;

“insurer” (“yswiriwr”) means—

(a)

a person who has permission under Part 4 of the Financial Services and Markets Act 2000 to effect or carry out contracts of insurance; or

(b)

an EEA firm of the kind mentioned in paragraph 5(d) of Schedule 3 to that Act(9), which has permission under paragraph 15 of that Schedule (as a result of qualifying for authorisation under paragraph 12 of that Schedule) to effect or carry out contracts of insurance;

“partner” (“partner”) has the meaning given in regulation 2 of the Prescribed Requirements Regulations.

(12) The definitions of “bank” and “insurer” in paragraph (11) must be read with—

(a)section 22 of the Financial Services and Markets Act 2000;

(b)any relevant order under that section; and

(c)Schedule 2 to that Act.

(3)

Section 7A was inserted by section 6(1) of the Gas Act 1995 (c. 45). Subsection (1) was subsequently amended by section 3(2) of the Utilities Act 2000 (c. 27).

(6)

Sub-paragraph (b) was substituted by regulation 29 of, and paragraph 2 of Schedule 3 to, S.I. 2006/3221.

(7)

Sub-paragraph (1) of paragraph 15 was amended by S.I. 2007/3253. Other amendments made to paragraph 15 are not relevant to these Regulations.

(8)

Sub-paragraph (9) of paragraph 12 was inserted by S.I. 2012/1906. Other amendments made to paragraph 12 are not relevant to these Regulations.

(9)

Sub-paragraph (d) was amended by regulation 6 of S.I. 2004/3379.

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