SCHEDULES

Valid from 01/04/1999

SCHEDULE 6 U.K. Information

Extent Information

E1 Sch. 6 extends to Northern Ireland for certain purposes see s. 28(5)(g)

Obtaining information for tax purposes from social security authorities U.K.

10 (1) Section 110 of the M1 Finance Act 1997 (obtaining by Inland Revenue and Commissioners of Customs and Excise of information from social security authorities) is amended as follows.

(2) In subsection (5)(a), the words “social security contributions” are omitted.

(3) After subsection (5) there is inserted—

“(5A) Nothing in this section affects any disclosure authorised by section 121F of the Social Security Administration Act 1992 (supply to Inland Revenue of information for purposes of contributions, statutory sick pay or statutory maternity pay of information held by Secretary of State).”

Marginal Citations

M1 1997 c. 16.