‘(1) The Secretary of State may by regulations make provision about the disclosure of HMRC council tax information in connection with such scheme as may be established and designated in accordance with section(The Flood Reinsurance Scheme).
(2) In this section “HMRC council tax information” means information which is held for council tax purposes by the Valuation Office of Her Majesty’s Revenue and Customs.
(3) Regulations under subsection (1) may, in particular, make provision—
(a) for the supply of HMRC council tax information to such persons, or descriptions of persons, as may be specified in the regulations;
(b) for any such supply to be subject to such conditions as may be specified in the regulations,
(c) making it an offence for a person to fail to comply with any such condition, subject to any defence specified in the regulations;
(d) about the destruction, in such circumstances as may be specified in the regulations, of records of any HMRC council tax information obtained by virtue of the regulations.’—(Dan Rogerson.)