OpenLegislation

Section 116AA Disclosure of contributions, etc. information by Her Majesty’s Revenue and Customs .F2F9F1

Northern Ireland

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

(1)

No obligation as to secrecy imposed by statute or otherwise on F3Revenue 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 F4Her Majesty’s Revenue and Customs in relation to contributions, statutory sick pay F5, statutory maternity pay, F6statutory paternity pay, statutory adoption pay F7, statutory shared parental pay or statutory parental bereavement pay from being disclosed—

(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

(b)

in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.

(2)

The authorities to which subsection (1)(a) above applies are—

(a)

the Health and Safety Executive for Northern Ireland,

(b)

the Government Actuary’s Department,

(c)

the Northern Ireland Statistical and Research Agency, and

(d)

the F8Pensions Regulator .

Annotations

Textual amendments

F1

S. 116AA inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 3; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

F2

S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2

F3

Words in s. 116AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(a)(i); S.I. 2005/1126, art. 2(2)(h)

F4

Words in s. 116AA(1) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(a)(ii); S.I. 2005/1126, art. 2(2)(h)

F5

Words in s. 116AA(1) substituted (8.12.2002) by The Employment (Northern Ireland) Order 2002 (S.I. 2002/2836 (N.I. 2), art. 17(1), Sch. 2 para. 2(2); S.R. 2002/356, art. 2, Sch. 1 Pt. II

F6

Words in s. 116AA(1) substituted (15.3.2015 for specified purposes, 5.4.2015 in so far as not already in force) by Work and Families Act (Northern Ireland) 2015 (c. 1), s. 23(1), Sch. 1 para. 3(3); S.R. 2015/86, arts. 3(2)(i), 4(2)(h), 5 (with art. 7(2))

F7

Words in s. 116AA(1) substituted (23.3.2022) by Parental Bereavement (Leave and Pay) Act (Northern Ireland) 2022 (c. 5), ss. 4, 5(5)(6), Sch. Pt. 1 para. 11; S.R. 2022/136, arts. 2, 3

F8

Words in s. 116AA(2)(d) substituted (6.4.2005) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255), art. 1(2), Sch. 10 para. 4; S.R. 2005/166, art. 2(6), Sch. 1 (with art. 5, Sch. 3) (as amended (5.4.2005) by S.R. 2005/192, art. 3)

F9

Words in s. 116AA heading substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 50(b); S.I. 2005/1126, art. 2(2)(h)

Notes on Part VII

Textual amendments

F1

Heading substituted (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.

Notes on Information held by tax authorities

Textual amendments

F1

Ss. 116, 116A and cross-heading substituted for s. 116 and cross-heading (1.7.1997) by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 2, Sch.