3. After section 116 of that Act there is inserted—
116AA.—(1) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information held for the purposes of the functions of the Inland Revenue in relation to contributions, statutory sick pay or statutory maternity pay from being disclosed—
(a)to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or
(b)in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.
(2) The authorities to which subsection (1)(a) above applies are—
(a)the Health and Safety Executive for Northern Ireland,
(b)the Government Actuary’s Department,
(c)the Northern Ireland Statistical and Research Agency, and
(d)the Occupational Pensions Regulatory Authority.”