7Use of information by Board
(1)Information which is held—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services,
for the purposes of functions specified in any paragraph of subsection (2) below may be used for the purposes of, or for any purposes connected with, the exercise of functions specified in any other paragraph of that subsection, and may be supplied to any person providing services to the Board for those purposes.
(2)The functions referred to in subsection (1) above are—
(a)the functions of the Board in relation to tax,
(b)their functions in relation to contributions, statutory sick pay and statutory maternity pay, and
(c)their functions under Part III of the [1993 c. 48.] Pension Schemes Act 1993 or Part III of the [1993 c. 49.] Pension Schemes (Northern Ireland) Act 1993.
(3)In subsection (2)(b) above “contributions” includes contributions under Part I of the Social Security Contributions and Benefits (Northern Ireland) Act 1992.