1A

1

This paragraph applies to any information which—

a

relates to any earnings or other income of an absent parent in respect of a tax year in which he is or was a self-employed earner, and

b

is required by the Secretary of State or the Department of Health and Social Services for Northern Ireland for any purposes of this Act.

2

No obligation as to secrecy imposed by statute or otherwise on a person employed in relation to the Inland Revenue shall prevent any such information obtained or held in connection with the assessment or collection of income tax from being disclosed to—

a

the Secretary of State;

b

the Department of Health and Social Services for Northern Ireland; or

c

an officer of either of them authorised to receive such information in connection with the operation of this Act.

3

This paragraph extends only to disclosure by or under the authority of the Commissioners of Inland Revenue.

4

Information which is the subject of disclosure to any person by virtue of this paragraph shall not be further disclosed to any person except where the further disclosure is made—

a

to a person to whom disclosure could be made by virtue of sub-paragraph (2); or

b

for the purposes of any proceedings (civil or criminal) in connection with the operation of this Act.

5

For the purposes of this paragraph “self-employed earner” and “tax year” have the same meaning as in Parts I to VI of the M2Social Security Contributions and Benefits Act 1992.