CH28910 - Data gathering: Relevant data-holders and relevant data: Rent and other payments arising from land: Relevant data-holders

This type of relevant data-holder is a person who

• is a lessee (or successor in title of a lessee),
• is an occupier of land,
• has the use of land, or
• as agent, manages land, or is in receipt of rent or other payments arising from land.

See CH28920 for guidance on the relevant data that we can obtain from this data-holder.

FA11/SCH23/PARA18