Citation and commencement

1. These Regulations may be cited as the Stamp Duty Land Tax (Use of Information Contained in Land Transaction Returns) Regulations 2009 and shall come into force on 21st August 2009.

Interpretation

2. In these Regulations—

“land transaction return” means a return complying with the requirements imposed by Part 1 of Schedule 10 to the Finance Act 2003(stamp duty land tax: land transaction returns) and regulations under that Part;

“DFP” means Department of Finance and Personnel as set out in the Departments (Northern Ireland) Order 1999( 2 ).

Disclosure and use of land transaction information to and by the Commissioner of Valuation for Northern Ireland and District Valuers in Northern Ireland

3. —(1) Relevant information( 3 ) may be made available for use by the Commissioner of Valuation for Northern Ireland and District Valuers in Northern Ireland for the purposes of, the exercise of any statutory function of the Commissioner or District Valuers (as the case may be).

(2) Relevant information made available for use by the Commissioner of Valuation for Northern Ireland or District Valuers in Northern Ireland under this regulation may be disclosed by the Commissioner of Valuation for Northern Ireland or District Valuers in Northern Ireland to DFP for the purposes of regulation 4.

Disclosure and use of land transaction information to and by the Department of Finance and Personnel

4. —(1) Relevant information may be available for use by DFP for the purposes of any lawful function of DFP but must not be used in any way which would permit any person other than an officer of DFP to identify the vendor or the purchaser( 4 ).

(2) Relevant information made available for use by DFP under this regulation must not be disclosed outside DFP without the consent of the Commissioners for Her Majesty’s Revenue and Customs. Such consent may be general or specific.