1(1)Section 182 of the Finance Act 1989 (disclosure of information) is amended as follows.
(2)In each of the following provisions—
(a)subsection (1)(c) (offence of disclosure of information relevant to statutory sick pay or maternity pay held in the exercise of social security functions),
(b)subsection (2A)(a) (meaning of social security functions),
(c)subsection (4)(c)(iii) (offence of disclosure of information relevant to statutory sick pay or maternity pay held in the exercise of certain other functions), and
(d)subsection (5)(b) (defence of disclosure with consent),
for “or statutory maternity pay” there is substituted “ , statutory maternity pay, statutory paternity pay or statutory adoption pay ”.
(3)After subsection (11) there is inserted—
“(11A)In this section, references to statutory paternity pay or statutory adoption pay include statutory pay under Northern Ireland legislation corresponding to Part 12ZA or Part 12ZB of the Social Security Contributions and Benefits Act 1992 (c. 4).”