SCHEDULES

SCHEDULE 10 U.K.Use and supply of information: private pensions policy and retirement planning

Supply of information held by tax authorities U.K.

2 (1) This paragraph applies to information which is held— U.K.

(a) by the Commissioners of Inland Revenue;

(b) by a person providing services to the Commissioners of Inland Revenue, in connection with the provision of those services;

(c) by the Commissioners of Customs and Excise;

(d) by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.

(2) Information to which this paragraph applies may be supplied—

(a) to the Secretary of State or the Northern Ireland Department, or

(b) to a person providing services to the Secretary of State or the Northern Ireland Department,

for use for the purposes of functions relating to private pensions policy or retirement planning.

(3) In this paragraph—

• “private pensions policy” means policy relating to occupational pension schemes or personal pension schemes;

• “retirement planning” means promoting financial planning for retirement;

• “the Northern Ireland Department” means the Department for Social Development in Northern Ireland.