{
  "url": "https://openlegislation.uk/social-security-administration-act-1992/section-122AA",
  "json_url": "https://openlegislation.uk/social-security-administration-act-1992/section-122AA.json",
  "legislation": "ukpga/1992/5",
  "legislation_title": "Social Security Administration Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-administration-act-1992",
  "path": "section/122AA",
  "kind": "section",
  "number": "122AA",
  "heading": "Disclosure of contributions etc. information by Her Majesty’s Revenue and Customs",
  "text": "(1) No obligation as to secrecy imposed by statue or otherwise on Revenue 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 Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay , statutory maternity pay, statutory paternity pay, statutory adoption pay, statutory shared parental pay , statutory parental bereavement pay or statutory neonatal care pay from being disclosed—\n(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\n(b) 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.\n(2) The authorities to which subsection (1)(a) above applies are—\n(a) the Health and Safety Executive,\n(b) the Government Actuary's Department,\n(c) the Statistics Board and\n(d) the Pensions Regulator.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F10",
      "text": "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)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/5/section/122AA",
    "retrieved_at": "2026-10-29T09:36:26.977425+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}