Chwilio Deddfwriaeth

Local Government Finance Act 2012

 Help about what version

Pa Fersiwn

 Help about advanced features

Nodweddion Uwch

Changes over time for: Section 17

 Help about opening options

Alternative versions:

Changes to legislation:

There are currently no known outstanding effects for the Local Government Finance Act 2012, Section 17. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

17Power for HMRC to supply information for purposes of council taxE+W+S

This adran has no associated Nodiadau Esboniadol

(1)Schedule 2 to the LGFA 1992 (administration) is amended as follows.

(2)After paragraph 15 insert—

15A(1)A Revenue and Customs official may supply information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs to a qualifying person for prescribed purposes relating to council tax.

(2)The following are qualifying persons for the purpose of this paragraph—

(a)a billing authority in England;

(b)a person authorised to exercise any function of such an authority relating to council tax;

(c)a person providing services to such an authority relating to council tax.

(3)Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.

(4)Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).

(5)In this paragraph—

  • “Revenue and Customs official”,

  • “the Revenue and Customs”, and

  • “function of the Revenue and Customs”,

have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005.

15B(1)A Revenue and Customs official may supply information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs to a qualifying person for prescribed purposes relating to council tax.

(2)The following are qualifying persons for the purpose of this paragraph—

(a)a billing authority in Wales;

(b)a person authorised to exercise any function of such an authority relating to council tax;

(c)a person providing services to such an authority relating to council tax.

(3)Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.

(4)Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).

(5)In this paragraph—

  • Revenue and Customs official”, “the Revenue and Customs” and “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005;

  • prescribed” means prescribed by regulations made by the Welsh Ministers.

(6)Regulations under this paragraph must not be made except with the consent of the Commissioners for Her Majesty's Revenue and Customs.

(7)A statutory instrument containing regulations under this paragraph is subject to annulment in pursuance of a resolution of the National Assembly for Wales.

15C(1)A Revenue and Customs official may supply information which is held by the Revenue and Customs in connection with a function of the Revenue and Customs to a qualifying person for prescribed purposes relating to council tax.

(2)The following are qualifying persons for the purpose of this paragraph—

(a)a local authority;

(b)a person authorised to exercise any function of such an authority relating to council tax;

(c)a person providing services to such an authority relating to council tax.

(3)Information supplied under this paragraph may be used for another prescribed purpose relating to council tax.

(4)Information supplied under this paragraph may be supplied to another qualifying person for a prescribed purpose relating to council tax (whether or not that is a purpose for which it was supplied).

(5)In this paragraph—

  • Revenue and Customs official”, “the Revenue and Customs” and “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005;

  • prescribed” means prescribed by regulations made by the Scottish Ministers.

(6)Regulations under this paragraph must not be made except with the consent of the Commissioners for Her Majesty's Revenue and Customs.

(7)Regulations under this paragraph—

(a)are subject to the negative procedure; and

(b)may make—

(i)different provision for different purposes, including different provision for different areas or for different authorities, and

(ii)such incidental, consequential, transitional or supplementary provision as the Scottish Ministers think necessary or expedient.

15D(1)A person to whom sub-paragraph (2) applies is guilty of an offence if the person discloses without lawful authority any information—

(a)which comes to the person by virtue of paragraph 15A, 15B or 15C, and

(b)which relates to a particular person.

(2)This sub-paragraph applies to—

(a)a qualifying person for the purpose of paragraph 15A, 15B or 15C;

(b)a person who is or has been a director, member of the committee of management, manager, secretary or other similar officer of a person within paragraph (a);

(c)a person who is or has been an employee of such a person.

(3)A person guilty of an offence under this paragraph is liable—

(a)on conviction on indictment, to imprisonment for a term not exceeding 2 years or a fine, or both;

(b)on summary conviction, to imprisonment for a term not exceeding 12 months or a fine not exceeding the statutory maximum, or both.

(4)It is not an offence under this paragraph—

(a)to disclose information in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be identified from it;

(b)to disclose information which has previously been disclosed to the public with lawful authority.

(5)It is a defence for a person (“D”) charged with an offence under this paragraph to prove that at the time of the alleged offence—

(a)D believed that D was making the disclosure in question with lawful authority and had no reasonable cause to believe otherwise, or

(b)D believed that the information in question had previously been disclosed to the public with lawful authority and had no reasonable cause to believe otherwise.

(6)For the purposes of this paragraph, “lawful authority” has the meaning given by section 123 of the Social Security Administration Act 1992.

(7)In relation to an offence under this paragraph committed in England and Wales before the commencement of section 154(1) of the Criminal Justice Act 2003 (increase in maximum term that may be imposed on summary conviction of offence triable either way) the reference in sub-paragraph (3)(b) to 12 months is to be taken as a reference to 6 months.

(3)In paragraph 11 (supply of information to authorities: England and Wales), after sub-paragraph (1) insert—

(1A)Information may be prescribed under sub-paragraph (1)(d) by reference to—

(a)how the person concerned came to be in possession or control of the information;

(b)the purpose for which it is requested by the authority.

(4)In paragraph 12 (supply of information to authorities: Scotland), after sub-paragraph (1) insert—

(1A)Information may be prescribed under sub-paragraph (1)(d) by reference to—

(a)how the person concerned came to be in possession or control of the information;

(b)the purpose for which it is requested by the authority.

(5)In paragraph 16 (supply of information by authorities), after sub-paragraph (2) insert—

(3)Information may be prescribed under sub-paragraph (2)(c) by reference to—

(a)how the first-mentioned authority obtained the information;

(b)the purpose for which the first-mentioned authority believes that the information would be useful to the other authority.

(6)In Schedule 11 to the LGFA 1988, in paragraph 8(3)(ea) (regulations about procedure before tribunals)—

(a)for sub-paragraph (iv) substitute—

(iv)paragraph 15A or 15B of Schedule 2 to the 1992 Act or regulations under that Schedule;,

(b)omit the “or” following that sub-paragraph, and

(c)after “1996” insert “ or of information supplied under section 131 of the Welfare Reform Act 2012 for purposes relating to council tax; ”.

Yn ôl i’r brig

Options/Help

Print Options

Close

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Close

Gweler y wybodaeth ychwanegol ochr yn ochr â’r cynnwys

Rhychwant ddaearyddol: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Dangos Llinell Amser Newidiadau: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Close

Nodiadau Esboniadol

Testun a grëwyd gan yr adran o’r llywodraeth oedd yn gyfrifol am destun y Ddeddf i esbonio beth mae’r Ddeddf yn ceisio ei wneud ac i wneud y Ddeddf yn hygyrch i ddarllenwyr nad oes ganddynt gymhwyster cyfreithiol. Cyflwynwyd Nodiadau Esboniadol ym 1999 ac maent yn cyd-fynd â phob Deddf Gyhoeddus ac eithrio Deddfau Adfeddiannu, Cronfa Gyfunol, Cyllid a Chyfnerthiad.

Close

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • slipiau cywiro
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill
Close

Llinell Amser Newidiadau

This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.

Close

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

  • y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
  • slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

  • rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
  • manylion rhoi grym a newid cyffredinol
  • pob fformat o’r holl ddogfennau cysylltiedig
  • dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill