By virtue of paragraph(s) 7 of Part 1 of Schedule 12A of the Local Government Act 1972.
Explanation of Reasons
By Virtue of Paragraph 7
Information relating to the financial or business affairs of any particular person (other than the authority)
Information within paragraph 7 is not exempt if it must be registered under various statutes, such as the Companies Act or the Charities Act. To be exempt the information must relate to a particular third person who must be identifiable