9(1)Section 182 of the [1989 c. 26.] Finance Act 1989 (disclosure of information) is amended as follows.
(2)In subsection (1)—
(a)after “tax functions” there is inserted “or social security functions”, and
(b)for the words from “those functions” to the end there is substituted— “any of those functions—
(a)to tax or duty in the case of any identifiable person,
(b)to contributions payable by or in respect of any identifiable person, or
(c)to statutory sick pay or statutory maternity pay in respect of any identifiable person.”
(3)After subsection (2) there is inserted—
“(2A)In this section “social security functions” means—
(a)the functions relating to contributions, statutory sick pay or statutory maternity pay—
(i)of the Board and their officers,
(ii)of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and
(iii)of any other person providing, or employed in the provision of, services to any person mentioned in sub-paragraph (i) or (ii) above, and
(b)the functions under Part III of the Pension Schemes Act 1993 or Part III of the Pension Schemes (Northern Ireland) Act 1993 of the Board and their officers and any other person providing, or employed in the provision of, services to the Board or their officers.”
(4)In subsection (4)—
(a)in paragraph (b), after the words “tax functions” there is inserted “or social security functions”, and
(b)in paragraph (c), for the words from “tax functions” to the end there is substituted— “tax functions or social security functions—
(i)to tax or duty in the case of any identifiable person,
(ii)to contributions payable by or in respect of any identifiable person, or
(iii)to statutory sick pay or statutory maternity pay in respect of any identifiable person.”
(5)In subsection (5)(b), after “tax or duty” there is inserted “or to contributions, statutory sick pay or statutory maternity pay”.
(6)In subsection (10), after the definition of “the Commissioners” there is inserted—
““contributions” means contributions under Part I of the Social Security Contributions and Benefits Act 1992 or Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;”.