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Section 7 of the 1854 Act is repealed.