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

2 (1) Section 122 of the [1992 c. 5.] Social Security Administration Act 1992 (supply of information held by tax authorities for fraud prevention and verification) is amended as follows.

(2) For subsection (1) there is substituted—

“(1) This section applies—

(a) to information which is held—

(i) by the Inland Revenue, or

(ii) by a person providing services to the Inland Revenue, in connection with the provision of those services,

but is not information to which section 121E above applies, and

(b) to information which is held—

(i) by the Commissioners of Customs and Excise, or

(ii) by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.”

(3) In subsection (2)(b), the word “contributions” is omitted.