Tax information etc.N.I.
[F183.—(1) This Article applies to information held by the Revenue and Customs if it is held by them in connection with a function of the Revenue and Customs that relates to any of these matters—
(a)tax or duty;
(b)national insurance contributions;
(c)the national minimum wage.
(2) An officer of Revenue and Customs may disclose to the Regulator information to which this Article applies, if the disclosure is made for the purpose of enabling or assisting the Regulator to discharge its functions.
(3) Where information to which this Article applies is disclosed to the Regulator by virtue of paragraph (2) or section 19 of the Anti-terrorism, Crime and Security Act 2001 (disclosure of information held by revenue departments), it must, subject to paragraphs (4) and (5), be treated for the purposes of Article 77 as restricted information.
(4) Information to which this Article applies which is disclosed to the Regulator as mentioned in paragraph (3) may not be disclosed by the Regulator or any person who receives the information directly or indirectly from the Regulator except—
(a)to, or in accordance with authority given by, the Commissioners for Her Majesty's Revenue and Customs,
(b)with a view to the institution of, or otherwise for the purposes of, any criminal proceedings,
(c)with a view to the institution of any other proceedings by the Regulator, or for the purposes of any such proceedings instituted by the Regulator,
(d)in accordance with Article 79, otherwise than for the purposes of any proceedings, or
(e)in the form of a summary or collection of information so framed as not to enable information relating to any particular person to be ascertained from it.
(5) Accordingly Articles 77(3), 78 and 80 to 82, and section 235 of and paragraph 4 of Schedule 10 to, the Pensions Act 2004, do not apply to such information, and Article 79 applies subject to paragraph (4)(d).
(6) In paragraph (4)(c) and (d), “ proceedings ” includes the issue of notices or any other enforcement action taken by the Regulator under Chapter 2 of Part 1 of the Pensions ( No. 2) Act (Northern Ireland) 2008 or any other provision.
(7) In this Article “the Revenue and Customs” and a “function of the Revenue and Customs” have the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).]
F1Art. 83 substituted (26.1.2009) by Pensions (No. 2) Act (Northern Ireland) 2008 (c. 13), ss. 61(1), 118(1) (with s. 73); S.R. 2009/22, art. 2(1)(a)