SCHEDULES

SCHEDULE 2 Provision of Information to Secretary of State

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 an absent parent; or

b

the current employer of an absent parent.

2

In such a case, no obligation as to secrecy imposed by statute or otherwise on a person employed in relation to the Inland Revenue 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 the Commissioners of Inland Revenue.

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.