Social Security Administration (Northern Ireland) Act 1992

[F1 116ZA Supply of tax information to assess certain employment or training schemes N.I.

(1) This section applies to information which—

(a) relates to the commencement or cessation of employment or self-employment of persons who have participated in any designated employment or training scheme; and

(b) is required by the Department or the Secretary of State in order to assess policy relating to such schemes.

(2) In subsection (1) “designated employment or training scheme” means any scheme which—

(a) is operated by the Department or the Secretary of State (whether under arrangements with any other person or not) for any purposes connected with employment or training; and

(b) is designated by the Department for the purposes of this section.

(3) In subsection (1) the reference to the commencement or cessation of the self-employment of any person is a reference to the commencement or cessation of any trade, profession or vocation carried on by him.

(4) No obligation as to secrecy imposed by statute or otherwise on [F2 a Revenue and Customs official (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)] shall prevent any such information obtained or held in connection with the assessment or collection of income tax from being disclosed to—

(a) the Department;

(b) the Secretary of State; or

(c) an officer of either of them authorised to receive such information for the purposes of this section.

(5) This section extends only to disclosure by or under the authority of [F3 the Commissioners for Her Majesty’s Revenue and Customs] .

(6) Information which is the subject of disclosure to any person by virtue of this section 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 subsection (4); or

(b) for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 [F4 , Part 1 of the Welfare Reform Act (Northern Ireland) 2007] or this Act or to any enactment applying in Great Britain corresponding to any of them.]

Textual Amendments

F1 S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2

F2 Words in s. 116ZA(4) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 49(a); S.I. 2005/1126, art. 2(2)(h)

F3 Words in s. 116ZA(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 49(b); S.I. 2005/1126, art. 2(2)(h)

F4 Words in s. 116ZA(6)(b) inserted (27.10.2008) by Welfare Reform Act (Northern Ireland) 2007 (c. 2), s. 60(1), Sch. 3 para. 4(12); S.R. 2008/276, art. 2(2)(d), Sch. Pt. 2