Pensions Act 1995

109 Disclosure of information by the Inland Revenue

(1) This section applies to information held by any person in the exercise of tax functions about any matter relevant, for the purposes of those functions, to tax or duty in the case of an identifiable person (in this section referred to as “tax information”).

(2) No obligation as to secrecy imposed by section 182 of the [1989 c. 26.] Finance Act 1989 or otherwise shall prevent the disclosure of tax information to the Authority for the purpose of enabling or assisting the Authority to discharge their functions.

(3) Where tax information is disclosed to the Authority by virtue of subsection (2), it shall, subject to subsection (4), be treated for the purposes of section 104 as restricted information.

(4) Sections 106 to 108 do not apply to tax information and such information must not be disclosed except—

(a) to, or in accordance with authority duly given by, the Commissioners of Inland Revenue or the Commissioners of Customs and Excise, or

(b) with a view to the institution of, or otherwise for the purposes of, criminal proceedings under this Act or the [1993 c. 48.] Pension Schemes Act 1993, or any enactment in force in Northern Ireland corresponding to either of them.

(5) In this section “tax functions” has the same meaning as in section 182 of the [1989 c. 26.] Finance Act 1989.