[F1F2115E Supply to Inland Revenue for purposes of contributions, etc. of information held by Department or Secretary of State.N.I.
(1)This section applies to information which is held for the purposes of functions relating to social security or child support [F3or employment or training]—
(a)by the Department or the Secretary of State, or
(b)by a person providing services to the Department or the Secretary of State, in connection with the provision of those services.
(2)Information to which this section applies may, and [F4(subject to subsection (2A))] must if an officer of the Inland Revenue authorised by the Inland Revenue for the purposes of this section so requires, be supplied—
(a)to the Inland Revenue, or
(b)to a person providing services to the Inland Revenue,
for use for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay [F5or functions under Part III of the Pensions Act].
[F6(2A)An officer of the Inland Revenue may not require the supply under subsection (2) of information which is held for the purposes of functions relating to employmentor training.]]
Textual Amendments
F1Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F2Ss. 115D, 115E and preceding cross-heading inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 1; S.R. 1999/149, art. 2(c), Sch. 2 (subject to arts. 3-6 of that S.R.)
F3Words in s. 115E(1) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 14(a); S.I. 2002/2256, art. 2(a)
F4Words in s. 115E(2) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 14(b); S.I. 2002/2256, art. 2(a)
F5Words in s. 115E(2) inserted (11.11.1999) by 1999 c. 30, ss. 81, 89(4)(d), Sch. 11 para. 16
F6S. 115E(2A) inserted (9.9.2002) by Employment Act 2002 (c. 22), s. 50, Sch. 6 para. 14(c); S.I. 2002/2256, art. 2(a)