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Social Security Administration (Northern Ireland) Act 1992
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- 1992 c. 8
- Part VII
- Information held by tax...
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Changes over time for: Cross Heading: Information held by tax authorities
Alternative versions:
- 01/07/1992- Amendment
- 17/07/1996- Amendment
- 01/07/1997- Amendment
- 01/04/1999- Amendment
- 05/10/1999- Amendment
- 01/08/2002- Amendment
- 09/09/2002- Amendment
- 08/12/2002- Amendment
- 26/02/2003- Amendment
- 01/04/2003- Amendment
- 06/04/2005- Amendment
- 18/04/2005- Amendment
- 27/10/2008- Amendment
- 01/06/2009- Amendment
- 01/10/2010- Amendment
- 15/03/2015- Amendment
- 05/04/2015- Amendment
- 17/02/2016- Amendment
- 23/03/2022- Amendment
Changes to legislation:
Social Security Administration (Northern Ireland) Act 1992, Cross Heading: Information held by tax authorities is up to date with all changes known to be in force on or before 26 February 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.
Changes and effects yet to be applied to Part VII Crossheading Inland-revenue:
- s. 101(1)(4)(5)s. 101(6)(a)(b) words repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 2A(9) added by 2010 c. 13 (N.I.) Sch. 1 para. 24
- s. 2G(1)(d) inserted by S.I. 2015/2006 (N.I.) art. 65(5)
- s. 5(1A)-(1C) inserted by 2010 c. 13 (N.I.) s. 18(2)(c)
- s. 31A(1A) words substituted by S.I. 2015/2006 (N.I.) Sch. 4 para. 11(a)(ii)
- s. 104A(1A)-(1C) inserted by 2007 c. 2 (N.I.) s. 42(3)
- s. 110A inserted by 2007 c. 2 (N.I.) s. 43
- s. 110A repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 110A heading word inserted by S.I. 2015/2006 (N.I.) art. 114(4)
- s. 110A(2) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(a)
- s. 110A(2)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(b)
- s. 110A(4)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(6)
- s. 110ZA inserted by S.I. 2015/2006 (N.I.) art. 114(2)
- s. 110ZA repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 116E and cross-heading inserted by 2010 c. 13 (N.I.) s. 16(3)
- s. 126(2)-(2B) substituted for s. 126(2) by 2007 c. 2 (N.I.) s. 35
- s. 130AB inserted by 2008 c. 13 (N.I.) Sch. 3 para. 14
- s. 140C inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 20
- s. 166(2)(ac) inserted by 2010 c. 13 (N.I.) s. 17
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 101(1)(4)(5)s. 101(6)(a)(b) words repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 2A(9) added by 2010 c. 13 (N.I.) Sch. 1 para. 24
- s. 2G(1)(d) inserted by S.I. 2015/2006 (N.I.) art. 65(5)
- s. 5(1A)-(1C) inserted by 2010 c. 13 (N.I.) s. 18(2)(c)
- s. 31A(1A) words substituted by S.I. 2015/2006 (N.I.) Sch. 4 para. 11(a)(ii)
- s. 104A(1A)-(1C) inserted by 2007 c. 2 (N.I.) s. 42(3)
- s. 110A inserted by 2007 c. 2 (N.I.) s. 43
- s. 110A repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 110A heading word inserted by S.I. 2015/2006 (N.I.) art. 114(4)
- s. 110A(2) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(a)
- s. 110A(2)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(5)(b)
- s. 110A(4)(b) words substituted by S.I. 2015/2006 (N.I.) art. 114(6)
- s. 110ZA inserted by S.I. 2015/2006 (N.I.) art. 114(2)
- s. 110ZA repealed by S.I. 2015/2006 (N.I.) Sch. 12 Pt. 1
- s. 116E and cross-heading inserted by 2010 c. 13 (N.I.) s. 16(3)
- s. 126(2)-(2B) substituted for s. 126(2) by 2007 c. 2 (N.I.) s. 35
- s. 130AB inserted by 2008 c. 13 (N.I.) Sch. 3 para. 14
- s. 140C inserted by S.I. 2015/2006 (N.I.) Sch. 2 para. 20
- s. 166(2)(ac) inserted by 2010 c. 13 (N.I.) s. 17
[F1 Information held by tax authorities]N.I.
Textual Amendments
F1Ss. 116, 116A and cross-heading substituted for s. 116 and cross-heading (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.
F2F3116[ Supply of information held by tax authorities for fraud prevention and verification.]N.I.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F2S. 116 repealed (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 12; S.R. 2016/46, art. 3(6)(c)
F3Ss. 116, 116A and the precedingcross-heading substituted (1.7.1997) for s. 116 and cross-heading by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.
F5116ZA[F4 Supply of tax information to assess certain employment or training schemes]N.I.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F4S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2
F5S. 116ZA repealed (17.2.2016) by The Welfare Reform (Northern Ireland) Order 2015 (S.I. 2015/2006), art. 2(2), Sch. 12 Pt. 12; S.R. 2016/46, art. 3(6)(c)
F7[F4116AA Disclosure of contributions, etc. information by [F6Her Majesty’s Revenue and Customs] .N.I.
(1)No obligation as to secrecy imposed by statute or otherwise on [F8Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)] shall prevent information held for the purposes of the functions of [F9Her Majesty’s Revenue and Customs] in relation to contributions, statutory sick pay [F10, statutory maternity pay, [F11statutory paternity pay, statutory adoption pay [F12, statutory shared parental pay or statutory parental bereavement pay]]] from being disclosed—
(a)to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
(b)in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.
(2)The authorities to which subsection (1)(a) above applies are—
(a)the Health and Safety Executive for Northern Ireland,
(b)the Government Actuary’s Department,
(c)the Northern Ireland Statistical and Research Agency, and
(d)the [F13Pensions Regulator] .]
Textual Amendments
F4S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2
F6Words in s. 116AA heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(b); S.I. 2005/1126, art. 2(2)(h)
F7S. 116AA inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 3; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F8Words in s. 116AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(a)(i); S.I. 2005/1126, art. 2(2)(h)
F9Words in s. 116AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(a)(ii); S.I. 2005/1126, art. 2(2)(h)
F10Words in s. 116AA(1) substituted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), art. 17(1), Sch. 2 para. 2(2); S.R. 2002/356, art. 2, Sch. 1 Pt. II
F11Words in s. 116AA(1) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 3(3); S.R. 2015/86, arts. 3(2)(i), 4(2)(h), 5 (with art. 7(2))
F12Words in s. 116AA(1) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. Pt. 1 para. 11; S.R. 2022/136, arts. 2, 3
F13Words in s. 116AA(2)(d) substituted (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(2), Sch. 10 para. 4; S.R. 2005/166, art. 2(6), Sch. 1 (with art. 5, Sch. 3) (as amended (5.4.2005) by S.R. 2005/192, art. 3)
F14116A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .N.I.
Textual Amendments
F14S. 116A repealed (1.4.1999) by S.I. 1999/671, arts. 6, 24(3), Sch. 5 para. 4, Sch. 9 Pt. I; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
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