PART 3Information notices and notifications of changes of circumstances
I126Assessor information notices
1
An assessor may give an assessor information notice to—
a
any person who the assessor thinks is a proprietor, tenant or occupier of the lands and heritages referred to in the notice,
b
any other person who the assessor thinks has information which is reasonably required for the purpose mentioned in subsection (2).
2
In this Part, an “assessor information notice” is a notice in writing requiring the person to provide the assessor with such information as the assessor may reasonably require for the purpose of exercising the assessor's functions relating to non-domestic rates in relation to the lands and heritages referred to in the notice.
3
A person to whom an assessor information notice is given must comply with the notice within the period of 28 days beginning with the day on which the notice is given.
4
Nothing in this section requires a person to provide anything in respect of which a claim to confidentiality of communications could be maintained in legal proceedings.
5
Section 7 of the 1854 Act is repealed.