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Social Security Contributions (Transfer of Functions, etc.) Act 1999

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1In Part VII of the Social Security Administration Act 1992, before section 122 (and the italic heading “Information held by tax authorities” preceding it) there is inserted—

“Information relating to, or required for purposes of, contributions, statutory sick pay or statutory maternity pay

121ESupply of contributions etc. information held by Inland Revenue

(1)This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay—

(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 must if an authorised officer so requires, be supplied—

(a)to the Secretary of State or the Northern Ireland Department, or

(b)to a person providing services to the Secretary of State or the Northern Ireland Department,

for use for the purposes of functions relating to social security, child support or war pensions.

(3)In subsection (2) “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department.

121FSupply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State

(1)This section applies to information which is held for the purposes of functions relating to social security, child support or war pensions—

(a)by the Secretary of State or the Northern Ireland Department, or

(b)by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services.

(2)Information to which this section applies may, and must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—

(a)to the Inland Revenue, or

(b)to a person providing services to the Inland Revenue,

for use for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay.”

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