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Social Security and Housing Benefits Act 1982

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This is the original version (as it was originally enacted).

25Disclosure of information by Inland Revenue

(1)No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information obtained in connection with the assessment or collection of income tax under Schedule E from being disclosed to the Secretary of State, or the Department of Health and Social Services for Northern Ireland, or to an officer of either of them authorised to receive such information, in connection with the operation of this Part or of any corresponding enactment of Northern Ireland legislation.

(2)Subsection (1) above extends only to disclosure by or under the authority of the Inland Revenue; and information which is the subject of disclosure to any person by virtue of that subsection shall not be further disclosed to any other person, except where the further disclosure is made—

(a)to a person to whom disclosure could by virtue of this section have been made by or under the authority of the Inland Revenue; or

(b)for the purposes of any proceedings (civil or criminal) in connection with the operation of this Part or of any corresponding enactment of Northern Ireland legislation.

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