17(1)In section 116 (supply of information held by tax authorities for fraud prevention and verification), for subsection (1) there is substituted—N.I.
“(1)This section applies—
(a)to information which is held—
(i)by the Inland Revenue, or
(ii)by a person providing services to the Inland Revenue, in connection with the provision of those services,
but is not information to which section 115D above applies, and
(b)to information which is held—
(i)by the Commissioners of Customs and Excise, or
(ii)by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.”
(2)This amendment shall be deemed to have come into force on 1st April 1999 in place of that made by paragraph 2(2) of Schedule 5 to the M1Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999.
Marginal Citations