Part VIIF10Information
F9 Information held by tax authorities
Ss. 116, 116A and cross-heading substituted for s. 116 and cross-heading (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.
F1C1116 Supply of information held by tax authorities for fraud prevention and verification.
F21
This section applies—
a
to information which is held—
i
by the Inland Revenue, or
ii
by a person providing services to the Inland Revenue, in connection with the provision of those services,
but is not information to which section 115D F3or paragraph 4 of Schedule 5 to the Tax Credits Act 2002 above applies, and
b
to information which is held—
i
by the Commissioners of Customs and Excise, or
ii
by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.
2
Information to which this section applies may, with the authority of the Commissioners concerned, be supplied to, or to a person providing services to, the Department or the Secretary of State—
a
for use in the prevention, detection, investigation or prosecution of offences relating to social security; F4. . .
F5aa
for use in the prevention, detection, investigation or prosecution of offences relating to payments under section 1 of the Employment and Training Act (Northern Ireland) 1950 (c. 29) or other payments by or to the Department for Employment and Learning for any purposes connected with employment or training;
b
for use in checking the accuracy of information relating to benefits F6. . . or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.
F7or
c
for use in checking the accuracy of information relating to employment or training and (where appropriate) amending or supplementing such information.
3
Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—
a
it could be supplied to that person or body under that subsection;
b
c
it is supplied to the Housing Executive;F12or
d
it is supplied under paragraph 1 of Schedule 3 to the Child Maintenance Act (Northern Ireland) 2008.
and shall not be so supplied in those circumstances without the authority of the Commissioners concerned.
4
But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) F8or (c) of that subsection) in amending or supplementing other information, it is lawful for it to be—
a
supplied to any person or body to whom that other information could be supplied; or
b
used for any purpose for which that other information could be used.
5
This section does not limit the circumstances in which information may be supplied apart from this section.
Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.