[F1F2115D Supply of contributions, etc. information held by Inland Revenue.N.I.
(1)This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay [F3or functions under Part III of the Pensions Act]—
(a)by the Inland Revenue, or
(b)by a person providing services to them, in connection with the provision of those services.
(2)Information to which this section applies may, and [F4(subject to subsection (2A))] must if an authorised officer so requires, be supplied—
(a)to the Department or the Secretary of State, or
(b)to a person providing services to the Department or the Secretary of State,
for use for the purposes of functions relating to social security or child support [F5or employment or training] .
[F6(2A)An authorised officer may not require the supply under subsection (2) of information for use for the purposes of functions relating to employment or training.]
(3)In [F7this section]“authorised officer” means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State.]
Textual Amendments
F1Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F2Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)
F3Words in s. 115D(1) substituted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 15
F4Words in s. 115D(2) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 12(a)(i); S.I. 2002/2256, art. 2
F5Words in s. 115D(2) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 12(a)(ii); S.I. 2002/2256, art. 2
F6S. 115D(2A) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 12(b); S.I. 2002/2256, art. 2
F7Words in s. 115D(3) substituted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 12(c); S.I. 2002/2256, art. 2
Modifications etc. (not altering text)
C1S. 115D modified (1.12.2000 for certain purposes, otherwise 1.1.2001) by 2000 c. 4 (N.I.), s. 38(10) (with s. 66(6)); S.R. 2000/374, art. 2(b)