Section 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.