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Section 63C: Freedom of information

Local Government Finance Act 1988 · 1988 c. 41View on legislation.gov.uk

Part III: Non-Domestic Rating

Revenue and customs information relating to a person which has been disclosed under section 63A or 63B is exempt information by virtue of section 44(1)(a) of the Freedom of Information Act 2000 (prohibition on disclosure) if its further disclosure—

would specify the identity of the person to whom the information relates, or
would enable the identity of such a person to be deduced.

In this section "revenue and customs information relating to a person" has the same meaning as in section 19(2) of the Commissioners for Revenue and Customs Act 2005.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.