Paragraph 3 I1

An NCA officer must not disclose social security information unless the relevant authority consents to the disclosure.

If an NCA officer has disclosed social security information to a person, that person must not further disclose that information unless the relevant authority consents to the disclosure.

In this paragraph—

• “relevant authority” means—

  1. (a)

     the Secretary of State (in the case of a disclosure or further disclosure of information held, when disclosed to the NCA, for the purposes of the functions of the Secretary of State);

  2. (b)

     the Department for Social Development in Northern Ireland (in the case of a disclosure or further disclosure of information held, when disclosed to the NCA, for the purposes of the functions of a Northern Ireland department);

• “social security information” means information which, when disclosed to the NCA, was information held for the purposes of any of the following functions of the Secretary of State or a Northern Ireland Department—

  1. (a)

     functions relating to social security, including functions relating to—

     1. (i)

        statutory payments as defined in section 4C(11) of the Social Security Contributions and Benefits Act 1992;

     2. (ii)

        maternity allowance under section 35 of that Act;

     3. (iii)

        statutory payments as defined in section 4C(11) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

     4. (iv)

        maternity allowance under section 35 of that Act;

     5. (v)

        schemes and arrangements under section 2 of the Employment and Training Act 1973;

  2. (b)

     functions relating to the investigation and prosecution of offences relating to tax credits.