Commissioners for Revenue and Customs Act 2005 (c. 11)

SCHEDULES

SCHEDULE 4 U.K. Consequential Amendments, &c.

Social Security Administration (Northern Ireland) Act 1992 (c. 8) U.K.

49 U.K. In section 116ZA of that Act (disclosure of tax information)—

(a) in subsection (4) for “a person employed in relation to the Inland Revenue” substitute “ a Revenue and Customs official (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and

(b) in subsection (5) for “the Inland Revenue” substitute “ the Commissioners for Her Majesty’s Revenue and Customs ”.

Commencement Information

I1 Sch. 4 para. 49 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)

50 U.K. In section 116AA of the Social Security Administration (Northern Ireland) Act 1992 (disclosure of contributions information)—

(a) in subsection (1)—

(i) for “persons employed in relation to the Inland Revenue” substitute “ Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) ”, and

(ii) for “the Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”, and

(b) in the heading for “Inland Revenue” substitute “ Her Majesty’s Revenue and Customs ”.

Commencement Information

I2 Sch. 4 para. 50 in force at 18.4.2005 by S.I. 2005/1126, art. 2(2)(h)