Functions
10The Valuation Office
(1)
An officer of Revenue and Customs may provide a valuation of property—
(a)
for a purpose relating to the functions of Her Majesty’s Revenue and Customs, or
(b)
at the request of any person who appears to the officer to be a public authority, or
(c)
at the request of any other person if the officer is satisfied that the valuation is necessary or expedient in connection with—
(i)
the exercise of a function of a public nature, or
(ii)
the management of money or assets received from a person exercising functions of a public nature.
(2)
The Commissioners may charge a fee for the provision of a valuation under subsection (1)(b) or (c).
(3)
In this section a reference to providing valuations of property includes a reference to advising about matters appearing to an officer of Revenue and Customs to be connected to the valuation of property.