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.

F5 [F3 116AA Disclosure of contributions, etc. information by [F4 Her Majesty’s Revenue and Customs] . N.I.

(1) No obligation as to secrecy imposed by statute or otherwise on [F6 Revenue 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 [F7 Her Majesty’s Revenue and Customs] in relation to contributions, statutory sick pay [F8 , statutory maternity pay, [F9 statutory paternity pay, statutory adoption pay or statutory shared parental 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 [F10 Pensions Regulator] .]

Textual Amendments

F3 S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2

F4 Words in s. 116AA heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(b); S.I. 2005/1126, art. 2(2)(h)

F5 S. 116AA inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 3; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F6 Words in s. 116AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(a)(i); S.I. 2005/1126, art. 2(2)(h)

F7 Words in s. 116AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(a)(ii); S.I. 2005/1126, art. 2(2)(h)

F8 Words in s. 116AA(1) substituted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), art. 17(1), Sch. 2 para. 2(2); S.R. 2002/356, art. 2, Sch. 1 Pt. II

F9 Words in s. 116AA(1) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 3(3); S.R. 2015/86, arts. 3(2)(i), 4(2)(h), 5 (with art. 7(2))

F10 Words in s. 116AA(2)(d) substituted (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(2), Sch. 10 para. 4; S.R. 2005/166, art. 2(6), Sch. 1 (with art. 5, Sch. 3) (as amended (5.4.2005) by S.R. 2005/192, art. 3)