Section 122AA Disclosure of contributions etc. information by Her Majesty’s Revenue and CustomsF1F10
United Kingdom
No obligation as to secrecy imposed by statue or otherwise on F2Revenue and Customs officials (within the meaning of section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality) shall prevent information held for the purposes of the functions of F3Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay F4, statutory maternity pay, F5statutory paternity pay, statutory adoption payF6, statutory shared parental pay F7, statutory parental bereavement pay or statutory neonatal care pay from being disclosed—
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
in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates.
Annotations
Textual amendments
- F1
S. 122AA inserted (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), s. 28(3), Sch. 6 para. 3; S.I. 1999/527, art. 2(b), Sch. 2
- F2
Words in s. 122AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(a)(i); S.I. 2005/1126, art. 2(2)(h)
- F3
Words in s. 122AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(a)(ii); S.I. 2005/1126, art. 2(2)(h)
- F4
Words in s. 122AA(1) substituted (8.12.2002) by Employment Act 2002 (c. 22), s. 55(2), Sch. 7 para. 13; S.I. 2002/2866, art. 2(2), Sch. 1 Pt. 2
- F5
Words in s. 122AA(1) substituted (5.4.2015) by Children and Families Act 2014 (c. 6), s. 139(6), Sch. 7 para. 25(a); S.I. 2014/1640, art. 7(i) (with art. 16)
- F6
Words in s. 122AA(1) substituted (18.1.2020) by Parental Bereavement (Leave and Pay) Act 2018 (c. 24), s. 2(2), Sch. para. 16; S.I. 2020/45, reg. 2
- F7
Words in s. 122AA(1) substituted (17.1.2025) by Neonatal Care (Leave and Pay) Act 2023 (c. 20), s. 3(3), Sch. para. 16; S.I. 2025/41, reg. 2
- F8
Words in s. 122AA(2)(c) substituted (1.4.2008) by Statistics and Registration Service Act 2007 (c. 18), s. 74(1), Sch. 2 para. 5; S.I. 2008/839, art. 2
- F9
Words in s. 122AA(2)(d) substituted (6.4.2005) by Pensions Act 2004 (c. 35), s. 322(1), Sch. 12 para. 7; S.I. 2005/695, art. 2(7), Sch. 1
- F10
Words in s. 122AA heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 46(b); S.I. 2005/1126, art. 2(2)(h)
Notes on Information held by tax authorities
Textual amendments
- F1
Ss. 122, 122A and cross-heading substituted for s. 122 and cross-heading (1.7.1997) by Social Security Administration (Fraud) Act 1997 (c. 47), ss. 1(1), 25(1); S.I. 1997/1577, art. 2, Sch.