Textual Amendments
F1Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.
Textual Amendments
F2Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
(1)This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay—
(a)by the Inland Revenue, or
(b)by a person providing services to them, in connection with the provision of those services.
(2)Information to which this section applies may, and must if an authorised officer so requires, be supplied—
(a)to the Department or the Secretary of State, or
(b)to a person providing services to the Department or the Secretary of State,
for use for the purposes of functions relating to social security or child support.
(3)In subsection (2) “authorised officer" means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State.
Textual Amendments
F3Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)