Part VIIF5Information
F3 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.
F1116AAF4 Disclosure of contributions, etc. information by F9Her Majesty’s Revenue and Customs .
1
No obligation as to secrecy imposed by statute or otherwise on F7Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) shall prevent information held for the purposes of the functions of F8Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay F2, statutory maternity pay, statutory paternity pay or statutory adoption pay from being disclosed—
a
to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
b
in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.
2
The authorities to which subsection (1)(a) above applies are—
a
the Health and Safety Executive for Northern Ireland,
b
the Government Actuary’s Department,
c
the Northern Ireland Statistical and Research Agency, and
d
the F6Pensions Regulator .
Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.