F1PART 4INFORMATION-SHARING IN RELATION TO COUNCIL TAX UNDER SECTIONS 131 TO 133 OF THE 2012 ACT

Annotations:
Amendments (Textual)

Using purposesF214

1

This regulation applies to relevant information held by a qualifying person for any purpose listed in regulation 13.

2

The purposes set out in paragraph (3) are prescribed—

a

under section 131(3)(a) of the 2012 Act as purposes for which the information may be used by that qualifying person; and

b

subject to regulation 15, under section 131(3)(b) of the 2012 Act as purposes for use in relation to which the information may be supplied by that qualifying person to another qualifying person.

3

The purposes are any purposes connected with—

a

making a council tax reduction scheme;

b

determining a person’s entitlement or continued entitlement to a reduction under a council tax reduction scheme;

c

preventing, detecting, securing evidence of, or prosecuting the commission of, an offence relating to a council tax reduction;

d

any proceedings in connection with a reduction under a council tax reduction scheme before—

i

the Valuation Tribunal for England, established under Part 1 of Schedule 11 to the Local Government Finance Act 1988;

ii

the Valuation Tribunal for Wales, established under Part 2 of Schedule 11 to the Local Government Finance Act 1988; or

F3iii

The First-tier Tribunal for Scotland or the Upper Tribunal for Scotland, established by section 1 of the Tribunals (Scotland) Act 2014;

e

the purposes referred to in regulation 6(1)(a)(i) or (iii), (b) or (c).