Pension Schemes (Northern Ireland) Act 1993

Information about schemes N.I.

[F1 151 Requirement to give information to the Department, Secretary of State or Inland Revenue for the purposes of certain provisions. N.I.

(1) Regulations may require the furnishing by prescribed persons to the Department, the Secretary of State or the Inland Revenue of such information as it or he requires or they require for the purposes of Part III, section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), section 113 and section 155 (so far as it relates to protected rights payments).

(2) In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.]

Textual Amendments

F1 S. 151 substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 70; S.R. 1999/149, art. 2(c), Sch. 2

152 Information as to guaranteed minimum pensions. N.I.

The Department [F2 or the Inland Revenue] may give—

(a) the trustees or managers of an occupational pension scheme which is not a money purchase contracted-out scheme; and

(b) such other persons as may be prescribed,

information as to the amount of the guaranteed minimum pension to which it appears to the Department [F3 or, as the case may be, to the Inland Revenue] that any person is immediately or prospectively entitled under the scheme or as to any other matter required for calculating that amount.

Textual Amendments

F2 Words in s. 152 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 71(a); S.R. 1999/149, art. 2(c), Sch. 2

F3 Words in s. 152 inserted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 71(b); S.R. 1999/149, art. 2(c), Sch. 2

153 Power of Department to obtain information in connection with applications under s. 120. N.I.

(1) Where an application is made to the Department under section 120 in respect of contributions to an occupational pension scheme or personal pension scheme falling to be made, by an employer the Department may require—

(a) the employer to provide it with such information as the Department may reasonably require for the purpose of determining whether the application is well founded; and

(b) any person having the custody or control of any relevant records or other documents to produce for examination on behalf of the Department any such document in that person’s custody or under his control which is of such a description as the Department may require.

(2) Any such requirement shall be made by notice in writing given to the person on whom the requirement is imposed and may be varied or revoked by a subsequent notice so given.

(3) If a person refuses or wilfully neglects to furnish any information or produce any document which he has been required to furnish or produce by a notice under this section he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.

(4) If a person, in purporting to comply with a requirement of a notice under this section, knowingly or recklessly makes any false statement, he shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.

(5) This section shall be construed as if it were in Chapter II of Part VII.

154 Disclosure of information between government departments, etc. N.I.

(1) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—

(a) to the Department,

(b) to the Secretary of State, or

(c) to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157) or of any corresponding legislation in Great Britain.

F4 (2) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F4 (3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4) In relation to persons who are carrying on or have carried on a trade, profession or vocation income from which is chargeable to tax under Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade profession or vocation, but sufficient information may also be given to identify the persons concerned.

(5) [F5 Subsection (1) extends] only to disclosure by or under the authority of the Inland Revenue.

(6) Subject to subsection (7), information which is the subject of disclosure to any person by virtue of subsection (1), F6 . . . shall not be further disclosed to any other person, except where the further disclosure is made—

(a) to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or

(b) for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157); or

(c) for the purposes of sections 15 to 60 of the M1 Social Security Administration (Northern Ireland) Act 1992 or any corresponding provisions of legislation in Great Britain; F7 . . .

F7 (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(7) The Department, [F8 and the Inland Revenue] may provide the Registrar with such information as he may request for the purposes of the register; and no obligation as to secrecy or confidentiality imposed by statute or otherwise on—

(a) persons employed in the Department, [F9 or]

(b) persons employed in relation to the Inland Revenue, F10 . . .

F10 (c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

shall prevent them from disclosing to the Registrar such information as is necessary for the purposes of the register.

F11 (8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Textual Amendments

F4 S. 154(2)(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F5 Words in s. 154(5) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 56(b); S.R. 1997/192, art. 2(b)

F6 Words in s. 154(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F7 S. 154(6)(d) and the preceding “or” repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F8 Words in s. 154(7) substituted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 56(d)(i); S.R. 1997/192, art. 2(b)

F9 Word in s. 154(7) inserted (6.4.1997) by S.I. 1995/3213 (N.I. 22), art. 147, Sch. 3 para. 56(d)(ii); S.R. 1997/192, art. 2(b)

F10 S. 154(7)(c) and the preceding “or” repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(d)(iii), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

F11 S. 154(8) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(e), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)

Marginal Citations

M1 1992 c. 8

[F12 154A Other disclosures by the Department. N.I.

(1) The Department may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on the Department or on persons employed in it, disclose any information received by it in connection with its functions under this Act or the Pensions (Northern Ireland) Order 1995 to any person specified in the first column of the following Table if it considers that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.

TABLE

Persons	Functions
The Treasury.	Functions under the Financial Services Act 1986.
The Bank of England.	[F13 Any of its functions .]
[F14 The Financial Services Authority]	[F14 Functions under the Financial Services Act 1986 (other than as a designated agency within the meaning of that Act), the Banking Act 1987 or section 171 of the Companies Act 1989.]
The Regulatory Authority.	Functions under this Act or the Pensions (Northern Ireland) Order 1995 or any enactment in force in Great Britain corresponding to either of them.
The Pensions Compensation Board.	Functions under the Pensions (Northern Ireland) Order 1995 or any corresponding enactment in force in Great Britain.
The Friendly Societies Commission.	Functions under the enactments relating to friendly societies.
The Building Societies Commission.	Functions under the Building Societies Act 1986.
An inspector appointed by the Secretary of State.	Functions under section 94 or 177 of the Financial Services Act 1986.
A person authorised to exercise powers under section 106 of the Financial Services Act 1986.	Functions under that section.
A designated agency or transferee body or the competent authority (within the meaning of the Financial Services Act 1986).	Functions under the Financial Services Act 1986.
A recognised self-regulating organisation, recognised professional body, recognised investment exchange or recognised clearing house (within the meaning of the Financial Services Act 1986).	Functions in its capacity as an organisation, body, exchange or clearing house recognised under the Financial Services Act 1986.

(2) The Department may by order—

(a) amend the Table in subsection (1) by—

(i) adding any person exercising regulatory functions and specifying functions in relation to that person,

(ii) removing any person for the time being specified in the Table, or

(iii) altering the functions for the time being specified in the Table in relation to any person, or

(b) restrict the circumstances in which, or impose conditions subject to which, disclosure is permitted in the case of any person for the time being specified in the Table.]

Textual Amendments

F12 S. 154A inserted (6.4.1996) by S.I. 1995/3213 (NI 22), art. 165, Sch. 4 para. 9; S.R. 1996/91, art. 2(c), Sch. Pt. III

F13 Words in the Table to s. 154A(1) substituted (1.6.1998) by 1998 c. 11, s. 23, Sch. 5 Pt. IV Chapter II para. 70(3); S.I. 1998/1120, art. 2

F14 Entry in the Table to s. 154A(1) inserted (1.6.1998) by 1998 c. 11, s. 23, Sch. 5 Pt. IV Chapter II para. 70(3); S.I. 1998/1120, art. 2