(1)This section applies to—
(a)any information held by the Secretary of State or the Department of Health and Social Services for Northern Ireland for the purposes of any of his or its functions relating to social security; and
(b)any information held by a person in connection with the provision by him to the Secretary of State or that Department of any services which that person is providing for purposes connected with any of those functions.
(2)Subject to the following provisions of this section, the person holding any information to which this section applies shall be entitled to supply it to—
(a)the Commissioners of Customs and Excise or any person by whom services are being provided to those Commissioners for purposes connected with any of their functions; or
(b)the Commissioners of Inland Revenue or any person by whom services are being provided to those Commissioners for purposes connected with any of their functions.
(3)Information shall not be supplied to any person under this section except for one or more of the following uses—
(a)use in the prevention, detection, investigation or prosecution of criminal offences which it is a function of the Commissioners of Customs and Excise, or of the Commissioners of Inland Revenue, to prevent, detect, investigate or prosecute;
(b)use in the prevention, detection or investigation of conduct in respect of which penalties which are not criminal penalties are provided for by or under any enactment;
(c)use in connection with the assessment or determination of penalties which are not criminal penalties;
(d)use in checking the accuracy of information relating to, or provided for purposes connected with, any matter under the care and management of the Commissioners of Customs and Excise or the Commissioners of Inland Revenue;
(e)use (where appropriate) for amending or supplementing any such information; and
(f)use in connection with any legal or other proceedings relating to anything mentioned in paragraphs (a) to (e) above.
(4)An enactment authorising the disclosure of information by a person mentioned in subsection (2)(a) or (b) above shall not authorise the disclosure by such a person of information supplied to him under this section except to the extent that the disclosure is also authorised by a general or specific permission granted by the Secretary of State or by the Department of Health and Social Services for Northern Ireland.
(5)In this section references to functions relating to social security include references to—
(a)functions in relation to social security contributions, social security benefits (whether contributory or not) or national insurance numbers; and
(b)functions under the [1995 c. 18.] Jobseekers Act 1995 or the [S.I 1995/2705 (N.I. 15).] Jobseekers (Northern Ireland) Order 1995.
(6)In this section “conduct” includes acts, omissions and statements.
(7)This section shall come into force on such day as the Treasury may by order made by statutory instrument appoint, and different days may be appointed under this subsection for different purposes.