Part VII N.I.[F1 Information]

Textual Amendments

F1 Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.

[F2 Information held by tax authorities] N.I.

Textual Amendments

F2 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.

F3 116[ Supply of information held by tax authorities for fraud prevention and verification.] N.I.

[F4 (1) 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 [F5 or 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; F6 . . .

[F7 (aa) 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 F8 . . . or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.

[F9 or

(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) it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the M1 Jobseekers (Northern Ireland) Order 1995 or this Act or to any enactment applying in Great Britain corresponding to any of them; F10 ...

(c) it is supplied to the Housing Executive;[F11 or

(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) [F12 or (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.

Textual Amendments

F3 Ss. 116, 116A and the precedingcross-heading substituted (1.7.1997) for s. 116 and cross-heading by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.

F4 S. 116(1) substituted (retrospective to 1.4.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 17 (the substitution coming into force in place of that made by S.I. 1999/671, art. 6, Sch. 5 para. 2)

F5 Words in s. 116(1)(a) substituted (1.8.2002 for certain purposes, 26.2.2003 for specified purposes, 1.4.2003 in so far as not already in force) by Tax Credits Act 2002 (c. 21), s. 59, Sch. 5 para. 12(b); S.I. 2002/1727, art. 2 (with art. 3 (as substituted by S.I. 2002/2158, art. 2)); S.I. 2003/392, art. 2 (subject to savings in art. 3)

F6 Word in s. 116(2) repealed (9.9.2002) by Employment Act 2002 (c. 22), s. 54, Sch. 8; S.I. 2002/2256, art. 2

F7 S. 116(2) (aa) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 7(a); S.I. 2002/2256, art. 2

F8 Words in s. 116(2)(b) repealed (1.4.1999) by S.I. 1999/671, arts. 6, 24(3), Sch. 5 para. 2(3), Sch. 9 Pt. I; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F9 Word in s. 116(2) and (c) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 7(b); S.I. 2002/2256, art. 2

F10 Words in s. 116(3)(b) repealed (27.10.2008) by Child Maintenance Act (Northern Ireland) 2008 (c. 10), s. 41(1), Sch. 5; S.R. 2008/399, art. 2(2)(d)(ii) (with art. 3)

F11 S. 116(3)(d) and word added (1.6.2009) by Child Maintenance Act (Northern Ireland) 2008 (c. 10), s. 41(1), Sch. 4 para. 2(6); S.R. 2009/216, art. 2(2)(b)(i)

F12 Words in s. 116(4) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 7(c); S.I. 2002/2256, art. 2

Modifications etc. (not altering text)

C1 S. 116: functions exercisable by the Department of the Environment for Northern Ireland transferred (26.6.2001) to the Department of Finance and Personnel in Northern Ireland by S.R. 2001/229, art. 4(1) (with art. 12)

Marginal Citations

M1 S.I. 1995/2705 (N.I.15).