[F1122AADisclosure of contributions etc. information by [F2Her Majesty’s Revenue and Customs] U.K.
(1)No obligation as to secrecy imposed by statue or otherwise on [F3Revenue 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 [F4Her Majesty’s Revenue and Customs] in relation to contributions, statutory sick pay[F5, statutory maternity pay, [F6ordinary statutory paternity pay, additional statutory paternity pay] or statutory adoption pay] [F7or 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 [F8Statistics Board] and
(d)the [F9Pensions Regulator].]
Textual Amendments
F1S. 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
F2Words 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)
F3Words 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)
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)(ii); S.I. 2005/1126, art. 2(2)(h)
F5Words 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
F6Words 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)
F7Words 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)
F8Words 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
F9Words 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