Finance Act 1969

58 Disclosure of information for statistical purposes by Board of Inland Revenue. U.K.

(1) For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity [F1 the Department of Trade and Industry or the [F2 Office for National Statistics]], the Board of Inland Revenue may disclose to an authorised officer of that Department or Office—

(a) the names and addresses of persons (in this section referred to as “employers”) required under [F3 section [F4 203 of the M1 Income and Corporation Taxes Act 1988]](pay as you earn) to make deductions of tax from payments of, or on account of, emoluments to which that section applies; and

(b) information concerning the number of persons (in this section referred to as “employees”) in receipt of emoluments paid by an employer.

(2) For the purpose of any statistical survey relating to earnings conducted or to be conducted by the [F2 Office for National Statistics] and Productivity, the Board of Inland Revenue may disclose to an authorised officer of [F5 that Office] the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.

(3) Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the M2 Income Tax Management Act 1964 or otherwise.

(4) Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity [F6 or of the Department of Trade and Industry or of the [F2 Office for National Statistics]] may be disclosed except—

(a) to another officer of that Department or Office for the purpose of the statistical survey concerned, or

(b) to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. [F7 or

(c) to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table.]

[F7 Table

Body	Enactment
F8 . . .	F8 . . .
F8 . . .	F8 . . .
The Northern Ireland Training Authority.	The M3 Industrial Training (Northern Ireland) Order 1984.
A local planning authority within the meaning of [F9 the Town and Country Planning Act 1990] and any board which exercises for any area the functions of such an authority.	[F10 Part II of the M4 Town and Country Planning Act 1990]
A planning authority as defined in section 172(3) of the M5 Local Government (Scotland) Act 1973.	Part II of the M6 Town and Country Planning (Scotland) Act 1972.
The Welsh Development Agency.	The M7 Welsh Development Agency Act 1975.
[F11 The Scottish Development Agency][F11 Scottish Enterprise.]	[F11 The M8 Scottish Development Agency Act 1975.][F11 Part I of the M9 Enterprise and New Towns (Scotland) Act 1990.]
The Development Board for Rural Wales.	The M10 Development of Rural Wales Act 1976.
[F12 The Highlands and Islands Development Board][F12 Highlands and Islands Enterprise.]	[F12 The M11 M12 Highlands and Islands Development (Scotland) Acts 1965 and 1968.][F12 Part I of the M13 Enterprise and New Towns (Scotland) Act 1990.]
A development corporation within the meaning of the M14 New Towns Act 1981.	Section 4 of the M15 New Towns Act 1981.
A development corporation within the meaning of the M16 New Towns (Scotland) Act 1968.	Section 3 of the M17 New Towns (Scotland) Act 1968.
A new town commission within the meaning of the M18 New Towns Act (Northern Ireland) 1965.	Section 7 of the M19 New Towns Act (Northern Ireland) 1965.]

(5) Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—

(a) in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or

(b) in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.

(6) If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph (a) [F13 paragraph (b) or paragraph (c) of subsection (4) above] or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.

(7) References in this section to the Department of Employment and Productivity [F14 the Department of Trade and Industry or the [F2 Office for National Statistics]] include references to any department of the Government of Northern Ireland carrying out similar functions.

Textual Amendments

F1 Words substituted by S.I. 1989/992, art. 6(4), Sch. 2 para. 1(1)(a)

F2 Words in s. 58(1)(2)(4)(7) substituted (1.4.1996) by S.I. 1996/273, art. 5(1), Sch. 2 para. 17

F3 Words substituted by Income and Corporation Taxes Act 1970 (c. 10), s. 537(2), Sch. 15 para. 11 Table Pt. 11

F4 Words substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), s. 844(1)(2), Sch. 29 para. 32

F5 Words in s. 58(2) substituted (1.1.1996) by S.I. 1995/2986, art. 11, Sch. para. 6(b)

F6 Words substituted by S.I. 1989/992, art. 6(4), Sch. 2 para. 1(1)(b)

F7 Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1), s. 69(1)(2)

F8 Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19, s. 51, Sch. 10; S.I. 1993/2503, art. 2(3), Sch. 3.

F9 Words substituted by Planning (Consequential Provisions) Act 1990 (c. 11, SIF 123:1, 2), s. 4, Sch. 2 para 23(a)

F10 Words substituted by Planning (Consequential Provisions) Act 1990 (c. 11, SIF 123:1, 2), s. 4, Sch. 2 para. 23(b)

F11 Words “Scottish Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency." and “The Scottish Development Agency Act 1975." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64), s. 38(1), Sch. 4 para. 2(a)

F12 Words “Highlands and Islands Enterprise." and “Part I of the Enterprise and New Towns (Scotland) Act 1990." substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board," and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968." by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64), s. 38(1), Sch. 4 para. 2(b)

F13 Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2), s. 69(1)(3)

F14 Words substituted by S.I. 1989/992, art. 6(4), Sch. 2 para. 1(1)(c)

Marginal Citations

M1 1988 c. 1.

M2 1964 c. 37.

M3 S.I. 1984/1159 (N.I. 9)

M4 1990 c.8(123:1)

M5 1973 c. 65 (81:2

M6 1972 c. 52 (123:2

M7 1975 c.70(64)

M8 1975 c. 69(64)

M9 1990 c. 35(64)

M10 1976 c. 75(64)

M11 1965 c. 46(64).

M12 1968 c. 51(64).

M13 1990 c. 35(64)

M14 1981 c. 64(123:3).

M15 1981 c. 64(123:3).

M16 1968 c. 16(123:4).

M17 1968 c. 16(123:4).

M18 1965 c.13 (N.I.).

M19 1965 c.13 (N.I.).