An NCA officer must not disclose social security information unless the relevant authority consents to the disclosure.

If an NCA officer has disclosed social security information to a person, that person must not further disclose that information unless the relevant authority consents to the disclosure.

In this paragraph—

• “relevant authority” means—

  1. a

     the Secretary of State (in the case of a disclosure or further disclosure of information held, when disclosed to the NCA, for the purposes of the functions of the Secretary of State);

  2. b

     the Department for Social Development in Northern Ireland (in the case of a disclosure or further disclosure of information held, when disclosed to the NCA, for the purposes of the functions of a Northern Ireland department);

• “social security information” means information which, when disclosed to the NCA, was information held for the purposes of any of the following functions of the Secretary of State or a Northern Ireland Department—

  1. a

     functions relating to social security, including functions relating to—

     1. i

        statutory payments as defined in section 4C(11) of the Social Security Contributions and Benefits Act 1992;

     2. ii

        maternity allowance under section 35 of that Act;

     3. iii

        statutory payments as defined in section 4C(11) of the Social Security Contributions and Benefits (Northern Ireland) Act 1992;

     4. iv

        maternity allowance under section 35 of that Act;

     5. v

        schemes and arrangements under section 2 of the Employment and Training Act 1973;

  2. b

     functions relating to the investigation and prosecution of offences relating to tax credits.