After paragraph 1 of Schedule 2 to the M1Child Support Act 1991 there shall be inserted—
“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.”