{
  "url": "https://openlegislation.uk/finance-act-1969/section-58",
  "json_url": "https://openlegislation.uk/finance-act-1969/section-58.json",
  "legislation": "ukpga/1969/32",
  "legislation_title": "Finance Act 1969",
  "legislation_url": "https://openlegislation.uk/finance-act-1969",
  "path": "section/58",
  "kind": "section",
  "number": "58",
  "heading": "Disclosure of information for statistical purposes by Board of Inland Revenue.",
  "text": "(1) For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity the Department of Trade and Industry or the Statistics Board, the Board of Inland Revenue may disclose to an authorised officer of that Department or Board—\n(a) the names and addresses of persons (in this section referred to as “employers”) required under PAYE regulations to make deductions of tax from payments of, or on account of, earnings or amounts treated as earnings from an employment; and\n(b) information concerning the number of persons (in this section referred to as “ employees ”) in receipt of earnings or amounts treated as earnings paid by an employer.\n(1A) In subsection (1) “ earnings or amounts treated as earnings ” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003).\n(2) For the purpose of any statistical survey relating to earnings conducted or to be conducted by the Statistics Board and Productivity, the Board of Inland Revenue may disclose to an authorised officer of the Statistics Board the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.\n(3) Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the Income Tax Management Act 1964 or otherwise.\n(4) Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity or of the Department of Trade and Industry or of the Statistics Board may be disclosed except—\n(a) to another officer of that Department or Board for the purpose of the statistical survey concerned, or\n(b) to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. or\n(c) to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table.\nTable\nBody\nEnactment\n. . .\n. . .\n. . .\n. . .\nThe Northern Ireland Training Authority.\nThe Industrial Training (Northern Ireland) Order 1984.\nA local planning authority within the meaning of Part 2 or 6 of the Planning and Compulsory Purchase Act 2004 and any board which exercises for any area the functions of such an authority.\nPart 2 or 6 of the Planning and Compulsory Purchase Act 2004\nA planning authority as defined in section 1 of the Town and Country Planning (Scotland) Act 1997.\nPart II of the Town and Country Planning (Scotland) Act 1997 .\nThe National Assembly for Wales.\nThe Welsh Development Agency Act 1975.\nThe Scottish Development AgencyScottish Enterprise.\nThe Scottish Development Agency Act 1975. Part I of the Enterprise and New Towns (Scotland) Act 1990.\n. . .\n. . .\nThe Highlands and Islands Development BoardHighlands and Islands Enterprise.\nThe Highlands and Islands Development (Scotland) Acts 1965 and 1968. Part I of the Enterprise and New Towns (Scotland) Act 1990.\nA development corporation within the meaning of the New Towns Act 1981.\nSection 4 of the New Towns Act 1981.\nA development corporation within the meaning of the New Towns (Scotland) Act 1968.\nSection 3 of the New Towns (Scotland) Act 1968.\nA new town commission within the meaning of the New Towns Act (Northern Ireland) 1965.\nSection 7 of the New Towns Act (Northern Ireland) 1965.\n(5) Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—\n(a) in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or\n(b) in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.\n(6) If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph ( a ) paragraph (b) or paragraph (c) of subsection (4) above or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.\n(7) References in this section to the Department of Employment and Productivity the Department of Trade and Industry or the Statistics Board include references to any department of the Government of Northern Ireland carrying out similar functions.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(a); S.I. 2008/839, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 58(1) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(2)(b); S.I. 2008/839, art. 2"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(a) (with Sch. 7 )"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 58(1)(a) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(2)(b) (with Sch. 7 )"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in s. 58(1)(b) substituted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(3) (with Sch. 7 )"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "S. 58(1A) inserted (6.4.2003) by Income Tax (Earnings and Pensions) Act 2003 (c. 1) , s. 723 , Sch. 6 para. 122(4) (with Sch. 7 )"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(a); S.I. 2008/839, art. 2"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in s. 58(2) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(3)(b); S.I. 2008/839, art. 2"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(a) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f)"
    },
    {
      "type": "F",
      "label": "F11",
      "text": "Words in s. 58(4) substituted (28.9.2004 for E. and 15.10.2005 for W.) by Planning and Compulsory Purchase Act 2004 (c. 5), Sch. 7 para. 2(b) (with s. 111); S.I. 2004/2202, art. 2(i); S.I. 2005/2847, art. 2(f)"
    },
    {
      "type": "F",
      "label": "F12",
      "text": "Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(b)"
    },
    {
      "type": "F",
      "label": "F13",
      "text": "Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(a); S.I. 2008/839, art. 2"
    },
    {
      "type": "F",
      "label": "F14",
      "text": "Words in s. 58(4) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(4)(b); S.I. 2008/839, art. 2"
    },
    {
      "type": "F",
      "label": "F15",
      "text": "Words added by Finance (No. 2) Act 1987 (c. 51, SIF 63:1) , s. 69(1)(2)"
    },
    {
      "type": "F",
      "label": "F16",
      "text": "Entries in s. 58(4) repealed (1.4.1994 in relation to England and Scotland and 1.4.1995 for all other purposes) by 1993 c. 19 , s. 51 , Sch. 10 ; S.I. 1993/2503 , art. 2(3) , Sch. 3 ."
    },
    {
      "type": "F",
      "label": "F17",
      "text": "Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(a)"
    },
    {
      "type": "F",
      "label": "F18",
      "text": "Words in s. 58(4)(c) substituted (27.5.1997) by 1997 c. 11 , ss. 4 , 6(2) , Sch. 2 para. 18(b)"
    },
    {
      "type": "F",
      "label": "F19",
      "text": "Words in s. 58(4) substituted (1.4.2006) by The Welsh Development Agency (Transfer of Functions to the National Assembly for Wales and Abolition) Order 2005 (S.I. 2005/3226), arts. 1(2), 7, Sch. 2 paras. 4 (with art. 3(1))"
    },
    {
      "type": "F",
      "label": "F20",
      "text": "Words “Scottish Enterprise.\" and “Part I of the Enterprise and New Towns (Scotland) Act 1990.\" substituted respectively (1.4.1991) (E.W.S.) for the words “The Scottish Development Agency.\" and “The Scottish Development Agency Act 1975.\" by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(a)"
    },
    {
      "type": "F",
      "label": "F21",
      "text": "Entry in s. 58(4)(c) repealed (1.10.1998) by 1998 c. 38 , s. 152 , Sch. 18 Pt. IV (with ss. 137(1) , 139(2) , 143(2) ); S.I. 1998/2244 , art. 4"
    },
    {
      "type": "F",
      "label": "F22",
      "text": "Words “Highlands and Islands Enterprise.\" and “Part I of the Enterprise and New Towns (Scotland) Act 1990.\" substituted respectively (1.4.1991) (E.W.S.) for the words “The Highlands and Islands Development Board,\" and “The Highlands and Islands Development (Scotland) Acts 1965 and 1968.\" by Enterprise and New Towns (Scotland) Act 1990 (c. 35, SIF 64) , s. 38(1) , Sch. 4 para. 2(b)"
    },
    {
      "type": "F",
      "label": "F23",
      "text": "Words substituted by Finance (No. 2) Act 1987 (c. 51, SIF 63:1, 2) , s. 69(1)(3)"
    },
    {
      "type": "F",
      "label": "F24",
      "text": "Words substituted by S.I. 1989/992 , art. 6(4) , Sch. 2 para. 1(1)(c)"
    },
    {
      "type": "F",
      "label": "F25",
      "text": "Words in s. 58(7) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 3(5); S.I. 2008/839, art. 2"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1964 c. 37 ."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 1984/1159 (N.I. 9)"
    },
    {
      "type": "M",
      "label": "M3",
      "text": "1972 c. 52 ( 123:2"
    },
    {
      "type": "M",
      "label": "M4",
      "text": "1975 c.70(64)"
    },
    {
      "type": "M",
      "label": "M5",
      "text": "1975 c. 69(64)"
    },
    {
      "type": "M",
      "label": "M6",
      "text": "1990 c. 35(64)"
    },
    {
      "type": "M",
      "label": "M7",
      "text": "1965 c. 46(64)."
    },
    {
      "type": "M",
      "label": "M8",
      "text": "1968 c. 51(64)."
    },
    {
      "type": "M",
      "label": "M9",
      "text": "1990 c. 35(64)"
    },
    {
      "type": "M",
      "label": "M10",
      "text": "1981 c. 64(123:3)."
    },
    {
      "type": "M",
      "label": "M11",
      "text": "1981 c. 64(123:3)."
    },
    {
      "type": "M",
      "label": "M12",
      "text": "1968 c. 16(123:4)."
    },
    {
      "type": "M",
      "label": "M13",
      "text": "1968 c. 16(123:4)."
    },
    {
      "type": "M",
      "label": "M14",
      "text": "1965 c.13 (N.I.) ."
    },
    {
      "type": "M",
      "label": "M15",
      "text": "1965 c.13 (N.I.) ."
    }
  ],
  "outstanding_effects": [
    {
      "type": "words omitted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    },
    {
      "type": "words inserted",
      "affecting": "asc/2026/7",
      "affecting_title": "Planning (Consequential Provisions) (Wales) Act 2026"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1969/32/section/58",
    "retrieved_at": "2026-10-29T10:52:09.057728+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}