Commentary on Sections Retirement planning Section 235: Supply of information for purposes of section 234
853.This section allows anyone holding certain information about pensions and savings to supply it to the Secretary of State or the Department for Social Development in Northern Ireland. Subsection (1) provides that the section applies to information:
	for determining pensions and benefits that may be payable to a person;
	relating to a person’s financial resources;
	about action taken regarding providing facilities for personal saving or promoting or facilitating personal saving.
854.Subsection (2) provides that the information can be supplied to and used by the Secretary of State or the Department for Social Development in Northern Ireland for the purposes of the functions conferred by section 234(1). The section limits the extent to which information supplied to the Secretary of State or the Department for Social Development in Northern Ireland can be further disclosed by them. Subsection (3) provides that information supplied under subsection (2) cannot be disclosed onwards except;
	where the information concerns an individual -to that individual or a person authorised by the individual;to another person with the individual’s consent;
	in any event -to a person to whom it can be supplied under subsection (2);for the institution or purposes of relevant criminal proceedings.
855.Subsection (4) provides that “relevant criminal proceedings” mean criminal proceedings under the Pensions Schemes Act 1993, the Pensions Act 1995, the Pensions Act 2004 or any Northern Ireland enactment corresponding to any of those three Acts.
856.Subsection (6) provides that this section is subject to sections 88 and 202 (tax information disclosed to the Regulator or the Board of the Pensions Protection Fund).