Valid from 01/07/1997
[F1116A Supply of information by Inland Revenue for purposes of contributions.N.I.
(1)This section applies to information which is held—
(a)by the Commissioners of Inland Revenue; or
(b)by a person providing services to the Commissioners of Inland Revenue in connection with the provision of those services.
(2)Information to which this section applies may, with the authority of the Commissioners, be supplied to, or to a person providing services to, the Department or the Secretary of State for use for any purpose relating to contributions.
(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; or
(b)it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 or this Act or to any enactment applying in Great Britain corresponding to any of them;
and shall not be so supplied in those circumstances without the authority of the Commissioners.
(4)But where information supplied under subsection (2) above has been used 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
F1Ss. 116, 116A, andcross-heading substituted (1.7.1997) for s. 116 and cross-heading by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 1(2), Sch.