(1) Where a rating official requests another rating official to disclose any information to him in order to assist him in the performance of his statutory functions, the other official shall not be prevented from so disclosing the information merely because it is held by him in connection with his statutory functions.
(2) In subsection (1)—
“ rating official ” means a valuation officer or an assessor; and
“ statutory functions ” means—
in relation to a valuation officer, functions under Part III of the Local Government Finance Act 1988 or the function under section 12(4) of the Business Rate Supplements Act 2009 ; and
in relation to an assessor, functions under the Valuation Acts as defined in section 183(1) of the Local Government etc. (Scotland) Act 1994;
and in this subsection “ valuation officer ” means a person appointed under section 61(1)(a) or (b) of the Local Government Finance Act 1988 and “ assessor ” means a person appointed under section 27 of the Local Government etc. (Scotland) Act 1994.
(3) In Schedule 11 to the Local Government Finance Act 1988 (valuation tribunals), in paragraph 8(3)(ea) (power to make regulations as to evidence)—
(a) for “documents or” substitute “ documents, ” ; and
(b) insert after sub-paragraph (iv) (not as part of that sub-paragraph) “ or of information disclosed by virtue of section 1(1) of the Non-Domestic Rating (Information) Act 1996; ”