Textual Amendments
F1Ss. 122, 122A and cross-heading substituted for s. 122 and cross-heading (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 1(1), 25(1); S.I. 1997/1577, art. 2, Sch.
(1)No obligation as to secrecy imposed by statue or otherwise on [F4Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality)] shall prevent information held for the purposes of the functions of [F5Her Majesty’s Revenue and Customs] in relation to contributions, statutory sick pay[F6, statutory maternity pay, [F7ordinary statutory paternity pay, additional statutory paternity pay] or statutory adoption pay] [F8or statutory shared parental pay] from being disclosed—
(a)to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
(b)in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates.
(2)The authorities to which subsection (1)(a) above applies are—
(a)the Health and Safety Executive,
(b)the Government Actuary's Department,
(c)the [F9Statistics Board] and
(d)the [F10Pensions Regulator].]
Textual Amendments
F2S. 122AA inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 3; S.I. 1999/527, art. 2(b), Sch. 2
F3Words in s. 122AA heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(b); S.I. 2005/1126, art. 2(2)(h)
F4Words in s. 122AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(a)(i); S.I. 2005/1126, art. 2(2)(h)
F5Words in s. 122AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(a)(ii); S.I. 2005/1126, art. 2(2)(h)
F6Words in s. 122AA(1) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 13; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
F7Words in s. 122AA(1) substituted (6.4.2010) by Work and Families Act 2006 (c. 18), s. 19(2), Sch. 1 para. 25; S.I. 2010/495, art. 4(d)
F8Words in s. 122AA(1) inserted (1.12.2014) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 25(b); S.I. 2014/1640, art. 5(2)(h)
F9Words in s. 122AA(2)(c) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 5; S.I. 2008/839, art. 2
F10Words in s. 122AA(2)(d) substituted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 7; S.I. 2005/695, art. 2(7), Sch. 1