{
  "url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-116AA",
  "json_url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992/section-116AA.json",
  "legislation": "ukpga/1992/8",
  "legislation_title": "Social Security Administration (Northern Ireland) Act 1992",
  "legislation_url": "https://openlegislation.uk/social-security-administration-northern-ireland-act-1992",
  "path": "section/116AA",
  "kind": "section",
  "number": "116AA",
  "heading": "Disclosure of contributions, etc. information by Her Majesty’s Revenue and Customs .",
  "text": "(1) No obligation as to secrecy imposed by statute 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 or statutory parental bereavement 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 155(1) below relates.\n(2) The authorities to which subsection (1)(a) above applies are—\n(a) the Health and Safety Executive for Northern Ireland,\n(b) the Government Actuary’s Department,\n(c) the Northern Ireland Statistical and Research Agency, and\n(d) the Pensions Regulator .",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "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.)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "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))"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "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"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "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)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "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)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "words repealed",
      "affecting": "nisi/2015/2006",
      "affecting_title": "The Welfare Reform (Northern Ireland) Order 2015"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1992/8/section/116AA",
    "retrieved_at": "2026-10-29T09:36:21.000621+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."
}