Regulations may require the furnishing by prescribed persons to the Secretary of State [F1or the Inland Revenue] F2... of such information as he F3... [F3requires] [F4or they require] for the purposes of F5... [F5Part III], section 111 (and Part VIII and section 153 so far as they have effect for the purposes of section 111), section 117 and section 159 (so far as it relates to protected rights payments).
Textual Amendments
F1Words in s. 155 inserted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 59(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F2Words in s. 155 repealed (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 65(a), Sch. 7 Pt. III; S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F3Word in s. 155 substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 65(b); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F4Words in s. 155 inserted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 59(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F5Words in s. 155 substituted (6.4.1996 for specified purposes, 6.4.1997 in so far as not already in force) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 65(c); S.I. 1996/778, art. 2(5)(a), Sch. Pt. 5; S.I. 1997/664, art. 2(3), Sch. Pt. 2
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2
The Secretary of State [F6or the Inland Revenue] may give—
(a)the trustees or managers of an occupational pension scheme which is not a money purchase contracted-out scheme; and
(b)such other persons as may be prescribed,
information as to the amount of the guaranteed minimum pension to which it appears to him [F7or, as the case may be, to the Inland Revenue] that any person is immediately or prospectively entitled under the scheme or as to any other matter required for calculating that amount.
Textual Amendments
F6Words in s. 156 inserted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 60(a); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
F7Words in s. 156 inserted (25.2.1999 for specified purposes) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(2)(a), Sch. 1 para. 60(b); S.I. 1999/527, art. 2(b), Sch. 2 (with arts. 3-6)
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2
(1)Where an application is made to the Secretary of State under section 124 in respect of contributions to an occupational pension scheme or personal pension scheme falling to be made, by an employer, the Secretary of State may require—
(a)the employer to provide him with such information as the Secretary of State may reasonably require for the purpose of determining whether the application is well founded; and
(b)any person having the custody or control of any relevant records or other documents to produce for examination on behalf of the Secretary of State any such document in that person’s custody or under his control which is of such a description as the Secretary of State may require.
(2)Any such requirement shall be made in writing given to the person on whom the requirement is imposed and may be varied or revoked by a subsequent notice so given.
(3)If a person refuses or wilfully neglects to furnish any information or produce any document which he has been required to furnish or produce by a notice under this section he shall be liable on summary conviction to a fine not exceeding level 3 on the standard scale.
(4)If a person, in purporting to comply with a requirement of a notice under this section, knowingly or recklessly makes any false statement, he shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale.
(5)This section shall be construed as if it were in Chapter II of Part VII.
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2
(1)No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—
(a)to the Secretary of State,
(b)to the Department of Health and Social Services for Northern Ireland, or
(c)to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 157 and 161) or of any corresponding enactment of Northern Ireland legislation.
F8(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F8(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In relation to persons who are carrying on or have carried on a trade, profession or vocation income from which is chargeable to tax under Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade, profession or vocation, but sufficient information may also be given to identify the persons concerned.
(5)Subsections (1) to (3) extend only to disclosure by or under the authority of the Inland Revenue.
(6)Subject to subsection (7), information which is the subject of disclosure to any person by virtue of subsection (1), F9...shall not be further disclosed to any other person, except where the further disclosure is made—
(a)to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or
(b)for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 157 and 161); or
(c)for the purposes of sections 17 to 62 of the M1Social Security Administration Act 1992 or any corresponding provisions of Northern Ireland legislation; F10...
F10(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(7)The Secretary of State, [F11and the Inland Revenue] may provide the Registrar with such information as he may request for the purposes of the register; and no obligation as to secrecy or confidentiality imposed by statute or otherwise on—
(a)persons employed in the Department of Social Security, [F12or]
(b)persons employed in relation to the Inland Revenue, F13...
F13(c). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall prevent them from disclosing to the Registrar such information as is necessary for the purposes of the register.
F14(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F8S. 158(2)(3) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(a), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F9Words in s. 158(6) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F10S. 158(6)(d) and preceding word repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(b), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F11Words in s. 158(7) substituted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(c)(i); S.I. 1997/664, art. 2(3), Sch. Pt. 2
F12Word in s. 158(7) inserted (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(c)(ii); S.I. 1997/664, art. 2(3), Sch. Pt. 2
F13S. 158(7)(c) and preceding word repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(c)(iii), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
F14S. 158(8) repealed (6.4.1997) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 5 para. 66(d), Sch. 7 Pt. III; S.I. 1997/664, art. 2(3), Sch. Pt. 2
Commencement Information
I1Ss. 1-187 in force at 7.2.1994 by S.I. 1994/86, art. 2
Marginal Citations
(1)The Secretary of State may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on him or on persons employed in the Department of Social Security, disclose any information received by him in connection with his functions under this Act or the Pensions Act 1995 to any person specified in the first column of the following Table if he considers that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.
| Persons | Functions |
|---|---|
| The Treasury. | Functions under the Financial Services Act 1986. |
| The Bank of England. | [F16Any of its functions]. |
| [F17The Financial Services Authority. | Functions under the Financial Services Act 1986 (other than as a designated agency within the meaning of that Act), the Banking Act 1987 or section 171 of the Companies Act 1989.] |
| The Regulatory Authority. | Functions under this Act or the Pensions Act 1995, or any enactment in force in Northern Ireland corresponding to either of them. |
| The Pensions Compensation Board. | Functions under the Pensions Act 1995 or any corresponding enactment in force in Northern Ireland. |
| The Friendly Societies Commission. | Functions under the enactments relating to friendly societies. |
| The Building Societies Commission. | Functions under the Building Societies Act 1986. |
| An inspector appointed by the Secretary of State. | Functions under section 94 or 177 of the Financial Services Act 1986. |
| A person authorised to exercise powers under section 106 of the Financial Services Act 1986. | Functions under that section. |
| A designated agency or transferee body or the competent authority (within the meaning of the Financial Services Act 1986). | Functions under the Financial Services Act 1986. |
| A recognised self-regulating organisation, recognised professional body, recognised investment exchange or recognised clearing house (within the meaning of the Financial Services Act 1986). | Functions in its capacity as an organisation, body, exchange or clearing house recognised under the Financial Services Act 1986. |
(2)The Secretary of State may by order—
(a)amend the Table in subsection (1) by—
(i)adding any person exercising regulatory functions and specifying functions in relation to that person,
(ii)removing any person for the time being specified in the Table, or
(iii)altering the functions for the time being specified in the Table in relation to any person, or
(b)restrict the circumstances in which, or impose conditions subject to which, disclosure may be made to any person for the time being specified in the Table]
Textual Amendments
F15S. 158A inserted (6.4.1996) by Pensions Act 1995 (c. 26), s. 180(1), Sch. 6 para. 9; S.I. 1996/778, art. 2(4), Sch. Pt. 4
F16Words in s. 158A(1) Table substituted (1.6.1998) by Bank of England Act 1998 (c. 11), s. 45, Sch. 5 para. 69(3); S.I. 1998/1120, art. 2
F17Words in s. 158A(1) Table inserted (1.6.1998) by Bank of England Act 1998 (c. 11), s. 45, Sch. 5 para. 69(3); S.I. 1998/1120, art. 2