1(1)This paragraph applies where the Secretary of State or the Department of Health and Social Services for Northern Ireland requires information for the purpose of tracing—U.K.
(a)the current address of [F1an absent parent][F1a non-resident parent] ; or
(b)the current employer of [F1an absent parent][F1a non-resident parent].
(2)In such a case, no obligation as to secrecy imposed by statute or otherwise on a person employed in relation to the Inland Revenue shall prevent any information obtained or held in connection with the assessment or collection of income tax from being disclosed to —
(a)the Secretary of State;
(b)the Department of Health and Social Services for Northern Ireland; or
(c)an officer of either of them authorised to receive such information in connection with the operation of this Act or of any corresponding Northern Ireland legislation.
(3)This paragraph extends only to disclosure by or under the authority of the Commissioners of Inland Revenue.
(4)Information which is the subject of disclosure to any person by virtue of this paragraph shall not be further disclosed to any person except where the further disclosure is made—
(a)to a person to whom disclosure could be made by virtue of sub-paragraph (2); or
(b)for the purposes of any proceedings (civil or criminal) in connection with the operation of this Act or of any corresponding Northern Ireland legislation.
Textual Amendments
F1Words in Act substituted (31.1.2001 for specified purposes, 3.3.2003 for specified purposes) by Child Support, Pensions and Social Security Act 2000 (c. 19), s. 86(1)(a)(2), Sch. 3 para. 11(2) (with s. 83(6)); S.I. 2000/3354, art. 2(1)(b); S.I. 2003/192, art. 3, Sch.