Pension Schemes Act 1993

Changes over time for: Section 158

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Pension Schemes Act 1993, Section 158 is up to date with all changes known to be in force on or before 17 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

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s. 46(1A) (1B) inserted by 2008 c. 30 s. 103(2) (This amendment not applied to legislation.gov.uk. S. 103(2)(4)(5) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
s. 46(1A) words substituted by 2011 c. 19 Sch. 3 para. 10
s. 71(1A) inserted by 2015 c. 8 s. 39(2)(b)
s. 82A inserted by 2015 c. 8 Sch. 1 para. 2
s. 83(1A)-(1AC) substituted for s. 83(1A) by 2015 c. 8 Sch. 1 para. 3
s. 84-84F substituted for s. 84 by 2015 c. 8 Sch. 1 para. 4
s. 85A inserted by 2015 c. 8 Sch. 1 para. 5
s. 86A 86B inserted by 2015 c. 8 Sch. 1 para. 6
s. 94(2A)(a)(viii) inserted by 2014 c. 19 Sch. 17 para. 20(2)(a)
s. 94(2A)(b)(vi) inserted by 2014 c. 19 Sch. 17 para. 20(2)(b)
s. 101AI(8)(a)(viii) inserted by 2014 c. 19 Sch. 17 para. 20(3)(a)
s. 101AI(8)(b)(vi) inserted by 2014 c. 19 Sch. 17 para. 20(3)(b)
s. 113(4)(4A) substituted for s. 113(4) by 2015 c. 8 s. 38(5)
s. 145(1A)-(1C) inserted by 2004 c. 35 Sch. 12 para. 23
s. 146(6A) inserted by 2004 c. 35 Sch. 12 para. 24(b)
s. 175A inserted by 2008 c. 30 Sch. 10 para. 1
s. 185(2)(ca) inserted by 2018 c. 10 s. 19(5)
s. 186(3)(ba) inserted by 2015 c. 8 Sch. 1 para. 7
s. 186(3)(za) inserted by 2008 c. 30 s. 103(5) (This amendment not applied to legislation.gov.uk. S. 103(2)(4)(5) repealed (1.10.2014) without ever being in force by 2014 c. 19, Sch. 12 para. 96(a); S.I. 2014/2377, art. 2(1)(a)(ii)(3)(c))
Sch. 3 para. A1 and cross-heading inserted by 2015 c. 8 Sch. 1 para. 8

158 Disclosure of information between government departments etc.E+W+S

(1)No obligation as to secrecy imposed by statute or otherwise on [F1Revenue and Customs officials] shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—

(a)to the Secretary of State,

(b)to the Department of Health and Social Services for Northern Ireland, 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 157 and 161) or of any corresponding enactment of Northern Ireland legislation.

[F2(1A)No obligation as to secrecy imposed by statute or otherwise on [F1Revenue and Customs officials] shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—

(a)to the Secretary of State,

(b)to the Department of Health and Social Services for Northern Ireland, or

(c)to an officer of either of them authorised to receive such information,

in connection with the operation of this Act or of any corresponding enactment of Northern Ireland legislation.]

F3(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(4)In relation to persons who are carrying on or have carried on [F4wholly or partly in the United Kingdom] a trade, profession or vocation income from which is chargeable to tax under [F5Part 2 of the Income Tax (Trading and Other Income) Act 2005 or] 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)[F6Subsections (1) and (1A)] extend only to disclosure by or under the authority of the Inland Revenue.

(6)F7... , information which is the subject of disclosure to any person by virtue of subsection (1) [F8or (1A)], F9... 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 157 and 161); or

(c)for the purposes of [F10Chapter II of Part I of the Social Security Act 1998] or any corresponding provisions of Northern Ireland legislation; F11... [F12or

(ca)for the purposes of Part II of the Social Security Contributions (Transfer of Functions, etc.) Act 1999 or any corresponding provisions of Northern Ireland legislation.]

F11(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F13(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

F14(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

[F15(9)In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).]

Textual Amendments

F1Words in s. 158 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 51(a); S.I. 2005/1126, art. 2(2)(h)

F2S. 158(1A) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 7(2); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F3S. 158(2)(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

F4Words in s. 158(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 468(a) (with Sch. 2)

F5Words in s. 158(4) inserted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 468(b) (with Sch. 2)

F6Words in s. 158(5) substituted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 7(3); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F7Words in s. 158(6) repealed (6.4.2006) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 13; S.I. 2006/560, art. 2(3), Sch. Pt. 3

F8Words in s. 158(6) inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 7(4)(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)

F9Words in s. 158(6) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2

F10Words in s. 158(6)(c) substituted (5.7.1999 for specified purposes, 29.11.1999 for specified purposes) by Social Security Act 1998 (c. 14), s. 87(2), Sch. 7 para. 129; S.I. 1999/1958, art. 2(1)(b), Sch. 1 (with arts. 3, 5, Sch. 12); S.I. 1999/3178, art. 2(1)(a)(2), Sch. 1 (with art. 4, Schs. 21-23)