Social Security Administration (Northern Ireland) Act 1992

Inland Revenue N.I.

116 Disclosure of information by Inland Revenue. N.I.

(1) No obligation as to secrecy imposed by statute or otherwise on a person employed in relation to the Inland Revenue shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—

(a) to the Department;

(b) to the Secretary of State; or

(c) to an officer of either of them authorised to receive such information in connection with the operation of the Contributions and Benefits Act [F1 , the Jobseekers (Northern Ireland) Order 1995] or this Act or of any enactment applying in Great Britain corresponding to [F2 either of those Acts or that Order].

(2) In relation to persons who are carrying on or have carried on a trade, profession or vocation income from which is chargeable to tax under Case I or II of Schedule D, disclosure under subsection (1) above relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, the trade, profession or vocation, but sufficient information may also be given to identify the persons concerned.

(3) Subsection (1) above extends only to disclosure by or under the authority of the Commissioners of Inland Revenue; and information which is subject to disclosure to any person by virtue of that subsection shall not be further disclosed to any person except where the further disclosure is made—

(a) to a person to whom disclosure could by virtue of that subsection have been made by or under the authority of the Commissioners of Inland Revenue;

(b) for the purposes of proceedings (civil or criminal) in connection with the operation of the Contributions and Benefits Act [F3 , the Jobseekers (Northern Ireland) Order 1995] or this Act or of any enactment applying in Great Britain corresponding to [F4 either of those Acts or that Order]; or

(c) for any purposes of sections 15 to 60 above and any corresponding provisions applying in Great Britain.

Textual Amendments

F1 Words in s. 116(1)(c) inserted (17.7.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 40(2)(a); S.R. 1996/285, art. 2

F2 Words in s. 116(1)(c) substituted (17.7.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 40(2)(b); S.R. 1996/285, art. 2, Sch.

F3 Words in s. 116(3)(b) inserted (17.7.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 40(3)(a); S.R. 1996/285, art. 2, Sch.

F4 Words in s. 116(3)(b) substituted (17.7.1996) by S.I. 1995/2705 (N.I. 15), art. 40(1), Sch. 2 para. 40(3)(b); S.R. 1996/285, art. 2, Sch.

Yn ddilys o 09/09/2002

[F5 116ZA Supply of tax information to assess certain employment or training schemes N.I.

(1) This section applies to information which—

(a) relates to the commencement or cessation of employment or self-employment of persons who have participated in any designated employment or training scheme; and

(b) is required by the Department or the Secretary of State in order to assess policy relating to such schemes.

(2) In subsection (1) “designated employment or training scheme” means any scheme which—

(a) is operated by the Department or the Secretary of State (whether under arrangements with any other person or not) for any purposes connected with employment or training; and

(b) is designated by the Department for the purposes of this section.

(3) In subsection (1) the reference to the commencement or cessation of the self-employment of any person is a reference to the commencement or cessation of any trade, profession or vocation carried on by him.

(4) No obligation as to secrecy imposed by statute or otherwise on a person employed in relation to the Inland Revenue shall prevent any such information obtained or held in connection with the assessment or collection of income tax from being disclosed to—

(a) the Department;

(b) the Secretary of State; or

(c) an officer of either of them authorised to receive such information for the purposes of this section.

(5) This section extends only to disclosure by or under the authority of the Inland Revenue.

(6) Information which is the subject of disclosure to any person by virtue of this section shall not be further disclosed to any person except where the further disclosure is made—

(a) to a person to whom disclosure could be made by virtue of subsection (4); or

(b) for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 or this Act or to any enactment applying in Great Britain corresponding to any of them.]

Textual Amendments

F5 S. 116ZA inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 8; S.I. 2002/2256, art. 2

Yn ddilys o 01/04/1999

[F6 116AA Disclosure of contributions, etc. information by Inland Revenue. N.I.

(1) No obligation as to secrecy imposed by statute or otherwise on persons employed in relation to the Inland Revenue shall prevent information held for the purposes of the functions of the Inland Revenue in relation to contributions, statutory sick pay or statutory maternity pay from being disclosed—

(a) to any of the authorities to which this paragraph applies, or any person authorised to exercise any function of that authority, for the purposes of the functions of that authority, or

(b) in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 155(1) below relates.

(2) The authorities to which subsection (1)(a) above applies are—

(a) the Health and Safety Executive for Northern Ireland,

(b) the Government Actuary’s Department,

(c) the Northern Ireland Statistical and Research Agency, and

(d) the Occupational Pensions Regulatory Authority.]

Textual Amendments

F6 S. 116AA inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 3; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of the said S.R.)

Yn ddilys o 01/07/1997

[F7 116A Supply of information by Inland Revenue for purposes of contributions. N.I.

(1) This section applies to information which is held—

(a) by the Commissioners of Inland Revenue; or

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

(2) Information to which this section applies may, with the authority of the Commissioners, be supplied to, or to a person providing services to, the Department or the Secretary of State for use for any purpose relating to contributions.

(3) Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless—

(a) it could be supplied to that person or body under that subsection; or

(b) it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers (Northern Ireland) Order 1995 or this Act or to any enactment applying in Great Britain corresponding to any of them;

and shall not be so supplied in those circumstances without the authority of the Commissioners.

(4) But where information supplied under subsection (2) above has been used in amending or supplementing other information, it is lawful for it to be—

(a) supplied to any person or body to whom that other information could be supplied; or

(b) used for any purpose for which that other information could be used.

(5) This section does not limit the circumstances in which information may be supplied apart from this section.]

Textual Amendments

F7 Ss. 116, 116A, andcross-heading substituted (1.7.1997) for s. 116 and cross-heading by 1997 c. 47, s. 1(2); S.I. 1997/1577, art. 1(2), Sch.