Part 1: Public Service Pension Schemes Chapter 4: General Section 104: HMRC information-sharing and other functions relating to compensation etc
This section provides a new function enabling HMRC (or anyone acting on their behalf) to exchange information with a relevant person for the purpose of facilitating the exercise of any "compensation function" (as defined in section 104(6)) or to do anything else which HMRC think necessary or expedient for that purpose. This is to facilitate the sharing of any information required to process any claims for compensation under this Act.
	Section 104(2) sets out the conditions for data use by the person who receives the data and the consequences if that data discloses personal information.
	Section 104(3) extends the criminal offence found in section 19 of the Commissioners for Revenue and Customs Act 2005 (offence of wrongful disclosure) to contraventions of section 104(2)(b) in relation to identifiable personal information. Section 104(4) and (5) clarify the relationship between this section and other legislation relating to disclosure of information. Section 104(6) contains definitions of terms used in this section.