Commissioners for Revenue and Customs Act 2005
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Change 1
10 The 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.
10 The 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.
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