9.—(1) Section 110 of the Finance Act 1997(1) (obtaining by Inland Revenue and Commissioners of Customs and Excise of information from social security authorities) is amended as follows.
(2) In subsection (5A)(2) after “Secretary of State” there is inserted “or section 115E of the Social Security Administration (Northern Ireland) Act 1992 (supply to Inland Revenue of information for purposes of contributions, statutory sick pay or statutory maternity pay of information held by the Department of Health and Social Services for Northern Ireland).”.
(1)
(2)
Subsection (5A) was inserted by paragraph 10(3) of Schedule 6 to the Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2).