5(1)Section 182 of the Finance Act 1989 (offences relating to disclosure of information relating to social security functions etc) is amended as follows.E+W
(2)In subsection (1) (offence where official discloses information relating to an individual's tax affairs etc), in paragraph (c) (an individual's statutory pay)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(b)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.
(3)In subsection (2A) (meaning of “social security functions”), in paragraph (a)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(b)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.
(4)In subsection (4)(c) (offence where person discloses information relating to an individual's tax affairs etc), in sub-paragraph (iii) (an individual's statutory benefits and statutory pay)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(b)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.
(5)In subsection (5)(b) (exception to offence: disclosure with consent)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(b)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”.
(6)In subsection (11A) (references to Great Britain statutory pay to include references to statutory pay under corresponding Northern Ireland legislation)—
(a)for “ordinary statutory paternity pay, additional statutory paternity pay or” there is substituted “ statutory paternity pay, ”;
(b)after “statutory adoption pay” there is inserted “ or statutory shared parental pay ”;
(c)for “or Part 12ZB” there is substituted “ , Part 12ZB or Part 12ZC ”.
Commencement Information
I1Sch. 7 para. 5(1)(2)(b)(3)(b)(4)(b)(5)(b) in force at 1.12.2014 by S.I. 2014/1640, art. 5(2)(d) (with art. 12)
I2Sch. 7 para. 5(6) in force at 15.3.2015 being the date on which 1992 c. 7, Pt. 12ZC comes into force by virtue of S.R. 2015/86, art. 3(1)(d) by S.I. 2014/1640, art. 8(a) (with art. 18)