SCHEDULES

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

Supply of information held by tax authorities

2

1

This paragraph applies to information which is held—

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.