F1115D Supply of contributions, etc. information held by Inland Revenue.N.I.
(1)This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay [F2or functions under Part III of the Pensions Act]—
(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
F1Ss. 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 the said S.R.)
F2Words in s. 115D(1) substituted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 15
Modifications etc. (not altering text)
C1S. 115D modified (1.12.2000 for certain purposes, otherwise 1.1.2001) by 2000 c. 4 (N.I.), s. 38(10) (with s. 66(6)); S.R. 2000/374, art. 2(b)