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 Statistics Board]], the Board of Inland Revenue may disclose to an authorised officer of that Department [F3 or Board]—

(a) the names and addresses of persons (in this section referred to as “employers”) required under [F4 PAYE regulations] to make deductions of tax from payments of, or on account of, [F5 earnings or amounts treated as earnings from an employment]; and

(b) information concerning the number of persons (in this section referred to as “ employees ”) in receipt of [F6 earnings or amounts treated as earnings ] paid by an employer.

[F7 (1A) In subsection (1) “ earnings or amounts treated as earnings ” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003). ]

(2) For the purpose of any statistical survey relating to earnings conducted or to be conducted by the [F8 Statistics Board ] and Productivity, the Board of Inland Revenue may disclose to an authorised officer of [F9 the Statistics Board] 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 M1 Income Tax Management Act 1964 or otherwise.

F10 F11 (4) Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity [F12 or of the Department of Trade and Industry or of the [F13 Statistics Board]] may be disclosed except—

(a) to another officer of that Department [F14 or Board] 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. [F15 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.]

[F15 Table

Body	Enactment
F16 . . .	F16 . . .
F16 . . .	F16 . . .
The Northern Ireland Training Authority.	The M2 Industrial Training (Northern Ireland) Order 1984.
A local planning authority within the meaning of [F10 Part 2 or 6 of the Planning and Compulsory Purchase Act 2004] and any board which exercises for any area the functions of such an authority.	[F11 Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 ]
A planning authority as defined in [F17 section 1 of the Town and Country Planning (Scotland) Act 1997].	Part II of the M3 Town and Country Planning (Scotland) Act [F18 1997 ] .
[F19 The National Assembly for Wales].	The M4 Welsh Development Agency Act 1975.
[F20 The Scottish Development Agency][F20 Scottish Enterprise.]	[F20 The M5 Scottish Development Agency Act 1975. ] [F20 Part I of the M6 Enterprise and New Towns (Scotland) Act 1990. ]
F21 . . .	F21 . . .
[F22 The Highlands and Islands Development Board][F22 Highlands and Islands Enterprise.]	[F22 The M7 M8 Highlands and Islands Development (Scotland) Acts 1965 and 1968. ] [F22 Part I of the M9 Enterprise and New Towns (Scotland) Act 1990. ]
A development corporation within the meaning of the M10 New Towns Act 1981.	Section 4 of the M11 New Towns Act 1981.
A development corporation within the meaning of the M12 New Towns (Scotland) Act 1968.	Section 3 of the M13 New Towns (Scotland) Act 1968.
A new town commission within the meaning of the M14 New Towns Act (Northern Ireland) 1965.	Section 7 of the M15 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 ) [F23 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 [F24 the Department of Trade and Industry or the [F25 Statistics Board]] 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) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(a); S.I. 2008/839, art. 2

F3 Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(b); S.I. 2008/839, art. 2

F4 Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(a) (with Sch. 7 )

F5 Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(b) (with Sch. 7 )

F6 Words in s. 58(1)(b) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(3) (with Sch. 7 )

F7 S. 58(1A) inserted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(4) (with Sch. 7 )

F8 Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(a); S.I. 2008/839, art. 2

F9 Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(b); S.I. 2008/839, art. 2

F10 Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(a) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f)

F11 Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(b) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f)

F12 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(b)

F13 Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(a); S.I. 2008/839, art. 2

F14 Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(b); S.I. 2008/839, art. 2

F15 Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1) , s. 69(1)(2)

F16 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 .

F17 Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(a)

F18 Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(b)

F19 Words in s. 58(4) substituted (1.4.2006) by The Welsh Development Agency (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3226), arts. 1(2), 7, Sch. 2 paras. 4 (with art. 3(1))

F20 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)

F21 Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38 , s. 152 , Sch. 18 Pt. IV (with ss. 137(1) , 139(2) , 143(2) ); S.I. 1998/2244 , art. 4

F22 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)

F23 Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2) , s. 69(1)(3)

F24 Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(c)

F25 Words in s. 58(7) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(5); S.I. 2008/839, art. 2

Marginal Citations

M1 1964 c. 37 .

M2 S.I. 1984/1159 (N.I. 9)

M3 1972 c. 52 ( 123:2

M4 1975 c.70(64)

M5 1975 c. 69(64)

M6 1990 c. 35(64)

M7 1965 c. 46(64).

M8 1968 c. 51(64).

M9 1990 c. 35(64)

M10 1981 c. 64(123:3).

M11 1981 c. 64(123:3).

M12 1968 c. 16(123:4).

M13 1968 c. 16(123:4).

M14 1965 c.13 (N.I.) .

M15 1965 c.13 (N.I.) .