{
  "url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999/schedule-5/paragraph-1",
  "json_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999/schedule-5/paragraph-1.json",
  "legislation": "uksi/1999/671",
  "legislation_title": "The Social Security Contributions (Transfer of Functions, etc. ) (Northern Ireland) Order 1999",
  "legislation_url": "https://openlegislation.uk/social-security-contributions-transfer-of-functions-etc-northern-ireland-order-1999",
  "path": "schedule/5/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": null,
  "text": "In Part VII of the Administration Act, before section 116 (and the italic heading “Information held by tax authorities” preceding it) there is inserted—\n“Information relating to, or required for purposes of, contributions, statutory sick pay or statutory maternity pay\nSupply of contributions, etc. information held by Inland Revenue.\n115D (1) This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay—\n(a) by the Inland Revenue, or\n(b) by a person providing services to them, in connection with the provision of those services.\n(2) Information to which this section applies may, and must if an authorised officer so requires, be supplied—\n(a) to the Department or the Secretary of State, or\n(b) to a person providing services to the Department or the Secretary of State,\nfor use for the purposes of functions relating to social security or child support.\n(3) In subsection (2) “authorised officer” means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State.\nSupply to Inland Revenue for purposes of contributions, etc. of information held by Department or Secretary of State.\n115E (1) This section applies to information which is held for the purposes of functions relating to social security or child support—\n(a) by the Department or the Secretary of State, or\n(b) by a person providing services to the Department or the Secretary of State, in connection with the provision of those services.\n(2) Information to which this section applies may, and must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—\n(a) to the Inland Revenue, or\n(b) to a person providing services to the Inland Revenue,\nfor use for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay.”.",
  "extent": "N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 5 para. 1 not in force at made date, see art. 1"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 5 para. 1 in force at 1.4.1999 by S.R. 1999/149, art. 2(c), Sch. 2 (with arts. 3-6)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "Section 116 was substituted by section 1(2) of the Social Security Administration (Fraud) Act 1997 (c. 47)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1999/671/schedule/5/paragraph/1",
    "retrieved_at": "2026-10-29T10:57:35.171528+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."
}