Part XI General and Miscellaneous Provisions
Information about schemes
151F1 Requirement to give information to the Department, Secretary of State or Inland Revenue for the purposes of certain provisions.
1
Regulations may require the furnishing by prescribed persons to the Department, the Secretary of State or the Inland Revenue of such information as it or he requires or they require for the purposes of Part III, section 107 (and Part VIII and section 149 so far as they have effect for the purposes of section 107), section 113 and section 155 (so far as it relates to protected rights payments).
2
In this section “regulations” means regulations made by the Department or, as the case may be, the Secretary of State and “prescribed” shall be construed accordingly.
152F2 Information for purposes of contracting-out
1
The Department or the Inland Revenue may give to the trustees or managers of an occupational pension scheme or appropriate scheme such information as appears to the Department or Inland Revenue appropriate to give to them for the purpose of enabling them to comply with their obligations under Part III.
2
The Department or Inland Revenue may also give to such persons as may be prescribed any information that they could give under subsection (1) to trustees or managers of a scheme.
153 Power of Department to obtain information in connection with applications under s. 120.
1
Where an application is made to the Department under section 120 in respect of contributions to an occupational pension scheme or personal pension scheme falling to be made, by an employer the Department may require—
a
the employer to provide it with such information as the Department 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 Department any such document in that person’s custody or under his control which is of such a description as the Department may require.
2
Any such requirement shall be made by notice 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.
154 Disclosure of information between government departments, etc.
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 Department,
b
to the Secretary of State, 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 153 and 157) or of any corresponding legislation in Great Britain.
F31A
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 for the purposes of Part III of this Act from being disclosed—
a
to the Department,
b
to the Secretary of State,
c
to an officer of either of them authorised to receive such information,
in connection with the operation of this Act or of any corresponding Great Britain legislation.
2
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F43
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
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
6
Subject to subsection (7), information which is the subject of disclosure to any person by virtue of subsection (1) F7or (1A), F8. . . 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 153 and 157); or
c
ca
for the purposes of Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 or any corresponding Great Britain legislation.. . .
F11d
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
7
The Department, F12and 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, F13or
b
persons employed in relation to the Inland Revenue, F14. . .
F14c
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
shall prevent them from disclosing to the Registrar such information as is necessary for the purposes of the register.
F158
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
C1154AF16 Other disclosures by the Department.
C21
The Department may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on the Department or on persons employed in it, disclose any information received by it in connection with its functions under this Act or the Pensions (Northern Ireland) Order 1995 to any person specified in the first column of the following Table if it 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 |
|---|---|
F17. . . | F17. . . |
The Bank of England. | F18Any of its functions . |
F19The Financial Services Authority | F20Functions under the legislation relating to friendly societies, under the Building Societies Act 1986, or under the Financial Services and Markets Act 2000. |
The Regulatory Authority. | Functions under this Act or the Pensions (Northern Ireland) Order 1995 or any enactment in force in Great Britain corresponding to either of them. |
The Pensions Compensation Board. | Functions under the Pensions (Northern Ireland) Order 1995 or any corresponding enactment in force in Great Britain. |
F21A person appointed under— (a)section 167 of the Financial Services and Markets Act 2000 (b)subsection (3) or (5) of section 168 of that Act, or (c)section 284 of that Act,to conduct an investigation. | Functions in relation to that investigation. |
A body designated under section 326(1) of the Financial Services and Markets Act 2000. | Functions in its capacity as a body designated under that section. |
A recognised investment exchange or a recognised clearing house (as defined by section 285 of that Act). | Functions in its capacity as an exchange or clearing house recognised under that Act. |
F17. . . | F17. . . |
F17. . . | F17. . . |
F17. . . | F17. . . |
F17. . . | F17. . .. |
F17. . . | F17. . . |
F17. . . | F17. . . |
F221A
The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider 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.
2
The Department 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 is permitted in the case of any person for the time being specified in the Table.