Section 98(3)

After section 146 insert— This section applies where an assessment notice requires a controller or processor to make arrangements for an approved person to prepare a report. The controller or processor must, within such period as is specified in the assessment notice, nominate to the Commissioner a person to prepare the report. If the Commissioner is satisfied that the nominated person is a suitable person to prepare the report, the Commissioner must by written notice to the controller or processor approve the nominated person to prepare the report. If the Commissioner is not satisfied that the nominated person is a suitable person to prepare the report, the Commissioner must by written notice to the controller or processor— inform the controller or processor that the Commissioner has decided not to approve the nominated person to prepare the report, inform the controller or processor of the reasons for that decision, and approve a person who the Commissioner is satisfied is a suitable person to prepare the report to do so. If the controller or processor does not nominate a person within the period specified in the assessment notice, the Commissioner must by written notice to the controller or processor approve a person who the Commissioner is satisfied is a suitable person to prepare the report to do so. It is the duty of the controller or processor to give the person approved to prepare the report all such assistance as the person may reasonably require to prepare the report.

← 2 · All articles · 4 →

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