(1)A Revenue and Customs official may disclose employer reference information held by the Revenue and Customs to the Employers’ Liability Tracing Office for use by it for the permitted purpose.
(2)The Employers’ Liability Tracing Office is the company registered in England and Wales with the company registration number 06964651.
(3)The permitted purpose is the purpose of providing assistance in connection with—
(a)claims against an employer, or an employer’s insurer, arising from personal injury or death that occurred, or is alleged to have occurred, in the course of a person’s employment by that employer, or
(b)applications for a payment under the Diffuse Mesothelioma Payment Scheme established under the Mesothelioma Act 2014.
(4)“Employer reference information” means any of the following information relating to an employer—
(a)the employer’s name and address;
(b)any combination of numbers, letters or characters that is uniquely associated with the employer and used by the Revenue and Customs to identify or refer to the employer, whether generally or for particular purposes.
(5)References in this section to an employer include references to a person who has at any time been an employer.
(6)In this section—
“employer” and “employment” have the same meaning as in the employment income Parts of the Income Tax (Earnings and Pensions) Act 2003;
“Revenue and Customs official” has the meaning given by section 18(4)(a) of the Commissioners for Revenue and Customs Act 2005;
“the Revenue and Customs” has the meaning given by section 17(3) of that Act.