Section 98(2)

In section 146 (assessment notices)— in subsection (2), after paragraph (i), insert— make arrangements for an approved person to prepare a report on a specified matter; provide to the Commissioner a report prepared in pursuance of such arrangements. after subsection (3) insert— An assessment notice that requires a controller or processor to make arrangements for an approved person to prepare a report may require the arrangements to include specified terms as to— the preparation of the report; the contents of the report; the form in which the report is to be provided; the date by which the report is to be completed. after subsection (11) insert— Where the Commissioner gives an assessment notice that requires the controller or processor to make arrangements for an approved person to prepare a report, the controller or processor is liable for the payment of the approved person’s remuneration and expenses under the arrangements. in subsection (12), before the definition of “domestic premises” insert— “approved person”, in relation to a report, means a person approved to prepare the report in accordance with section 146A;

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Source: legislation.gov.uk · retrieved 2026-09-04