Commentary on Sections Summary Schedule 8: Restricted information held by Board: certain permitted disclosures to facilitate exercise of functions Section 201: Other permitted disclosures
721.Restricted information may be disclosed to the Secretary of State, the Commissioners of the Inland Revenue and the Department for Social Development in Northern Ireland if the disclosure appears to the Board to be in the interests of members of occupational pension schemes or in the public interest. Disclosure of restricted information is further allowed if the information relates to certain proceedings (see subsection (2)), to certain prosecution bodies (see subsection (4)), or to a Regulator- appointed trustee. Disclosure may also be made with the Board’s consent (see subsections (8) and (9)) which will take account of any representations made.