SCHEDULES

SCHEDULE 2 Provision of Information to Secretary of State

Section 14(4).

Inland Revenue records

1

1

This paragraph applies where the Secretary of State or the Department of Health and Social Services for Northern Ireland requires information for the purpose of tracing—

a

the current address of F6a non-resident parent; or

b

the current employer of F6a non-resident parent.

2

In such a case, no obligation as to secrecy imposed by statute or otherwise on F7a Revenue and Customs official shall prevent any information obtained or held in connection with the assessment or collection of income tax from being disclosed to —

a

the Secretary of State;

b

the Department of Health and Social Services for Northern Ireland; or

c

an officer of either of them authorised to receive such information in connection with the operation of this Act or of any corresponding Northern Ireland legislation.

3

This paragraph extends only to disclosure by or under the authority of F8the Commissioners for Her Majesty’s Revenue and Customs.

4

Information which is the subject of disclosure to any person by virtue of this paragraph shall not be further disclosed to any person except where the further disclosure is made—

a

to a person to whom disclosure could be made by virtue of sub-paragraph (2); or

b

for the purposes of any proceedings (civil or criminal) in connection with the operation of this Act or of any corresponding Northern Ireland legislation.

F21A

1

This paragraph applies to any information which—

a

relates to any earnings or other income of F6a non-resident parent in respect of a tax year in which he is or was a self-employed earner, and

b

is required by the Secretary of State or the Department of Health and Social Services for Northern Ireland for any purposes of this Act F3or any corresponding Northern Ireland legislation.

2

No obligation as to secrecy imposed by statute or otherwise on F7a Revenue and Customs official shall prevent any such information obtained or held in connection with the assessment or collection of income tax from being disclosed to—

a

the Secretary of State;

b

the Department of Health and Social Services for Northern Ireland; or

c

an officer of either of them authorised to receive such information in connection with the operation of this Act F3or any corresponding Northern Ireland legislation.

3

This paragraph extends only to disclosure by or under the authority of F8the Commissioners for Her Majesty’s Revenue and Customs.

4

Information which is the subject of disclosure to any person by virtue of this paragraph shall not be further disclosed to any person except where the further disclosure is made—

a

to a person to whom disclosure could be made by virtue of sub-paragraph (2); or

b

for the purposes of any proceedings (civil or criminal) in connection with the operation of this Act F4or any corresponding Northern Ireland legislation.

5

For the purposes of this paragraph “self-employed earner” and “tax year” have the same meaning as in Parts I to VI of the Social Security Contributions and Benefits Act 1992 F5or, in relation to Northern Ireland, the Social Security Contributions and Benefits (Northern Ireland) Act 1992.

Local authority records

F12

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F93

In this Schedule “Revenue and Customs official” has the same meaning as in section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).