Remedy
Start free

Section 37A: Disclosure of Revenue and Customs information

Land Drainage Act 1991 · 1991 c. 59View on legislation.gov.uk

Part IV: FINANCIAL PROVISIONS — CHAPTER I: PROVISION FOR THE EXPENSES OF INTERNAL DRAINAGE BOARDS

An officer of the Valuation Office of Her Majesty's Revenue and Customs may disclose Revenue and Customs information to a qualifying person for a qualifying purpose.

Information disclosed to a qualifying person under this section may be retained and used for any qualifying purpose.

Each of the following is a "qualifying person"—

an internal drainage board;
the Agency;
the Natural Resources Body for Wales;
a person authorised to exercise any function of a body within paragraph (a), (b) or (c) relating to drainage rates or special levies;
a person providing services to a body within paragraph (a), (b) or (c) relating to drainage rates or special levies;
the Secretary of State;
the Welsh Ministers;
any other person specified in regulations made by the appropriate national authority.

Each of the following is a "qualifying purpose"—

enabling the qualifying person to whom the disclosure is made, or any other qualifying person, to carry out any functions conferred by or under Chapter 1 or 2 of this Part or section 75 of the Local Government Finance Act 1988;
enabling the qualifying person to whom the disclosure is made, or any other qualifying person, to determine for the purposes of Part 1 how functions mentioned in paragraph (a) might be exercised by—
an internal drainage board which is proposed to be constituted under that Part, or
the drainage board for an internal drainage district which is proposed to be constituted under that Part.

Regulations under subsection (3)(h) may only be made with the consent of the Commissioners for Her Majesty's Revenue and Customs.

Regulations may not be made under subsection (3)(h) by the Secretary of State unless a draft of the instrument containing the regulations has been laid before, and approved by a resolution of, each House of Parliament.

Regulations may not be made under subsection (3)(h) by the Welsh Ministers unless a draft of the instrument containing the regulations has been laid before, and approved by a resolution of, Senedd Cymru.

In this section—

  • "the appropriate national authority" means—the Secretary of State in relation to English internal drainage districts, andthe Welsh Ministers in relation to Welsh internal drainage districts;

  • "drainage rates" means drainage rates made by an internal drainage board under Chapter 2 of this Part;

  • "Revenue and Customs information" means information held as mentioned in section 18(1) of the Commissioners for Revenue and Customs Act 2005;

  • "special levy" means a special levy issued by an internal drainage board under regulations under section 75 of the Local Government Finance Act 1988.

About this text

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.