{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-6/paragraph-8",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999/schedule-6/paragraph-8.json",
  "legislation": "ukpga/1999/2",
  "legislation_title": "Social Security Contributions (Transfer of Functions, etc. ) Act 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-act-1999",
  "path": "schedule/6/paragraph/8",
  "kind": "paragraph",
  "number": "8",
  "heading": null,
  "text": "In section 158A of the Pension Schemes Act 1993 (disclosure of information to other persons or bodies), after subsection (1) there is inserted—\n“(1A) The Inland Revenue may, in spite of any obligation as to secrecy or confidentiality imposed by statute or otherwise on them or on their officers, disclose any information received by them in connection with their functions under Part III of this Act to any person specified in the first column of the Table in subsection (1) if they consider that the disclosure would enable or assist the person to discharge the functions specified in relation to the person in the second column of the Table.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "M",
      "label": "M1",
      "text": "1993 c. 48."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1999/2/schedule/6/paragraph/8",
    "retrieved_at": "2026-10-29T09:22:08.474364+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."
}