Part VIIInformation
F1 Information held by tax authorities
F2F3116 Supply of information held by tax authorities for fraud prevention and verification.
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F5116ZAF4 Supply of tax information to assess certain employment or training schemes
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F7F4116AA Disclosure of contributions, etc. information by F6Her Majesty’s Revenue and Customs .
(1)
No obligation as to secrecy imposed by statute or otherwise on F8Revenue 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 F9Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay F10, statutory maternity pay, F11statutory paternity pay, statutory adoption pay or 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 155(1) below relates.
(2)
The authorities to which subsection (1)(a) above applies are—
(a)
the Health and Safety Executive for Northern Ireland,
(b)
the Government Actuary’s Department,
(c)
the Northern Ireland Statistical and Research Agency, and
(d)
the F12Pensions Regulator .