(This extract has no authoritative status. Text inserted by this Act appears in italics. Text removed by this Act appears struck out. See paragraph 146 of the notes.)
“Information relating to, or required for purposes of, contributions, statutory sick pay or statutory maternity paySupply of contributions etc. information held by Inland Revenue.121E(1)This section applies to information which is held for the purposes of functions relating to contributions, statutory sick pay or statutory maternity pay-(a)by the Inland Revenue, or(b)by a person providing services to them, in connection with the provision of those services.(2)Information to which this section applies may, and must if an authorised officer so requires, be supplied-(a)to the Secretary of State or the Northern Ireland Department, or(b)to a person providing services to the Secretary of State or the Northern Ireland Department,for use for the purposes of functions relating to social security, child support or war pensions.(3)In subsection (2) "authorised officer" means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this section by the Secretary of State or the Northern Ireland Department.Supply to Inland Revenue for purposes of contributions etc. of information held by Secretary of State.121F(1)This section applies to information which is held for the purposes of functions relating to social security, child support or war pensions-(a)by the Secretary of State or the Northern Ireland Department, or(b)by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services.(2)Information to which this section applies may, and 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.Information held by tax authoritiesSupply of information held by tax authorities for fraud prevention and verification.122(1)This section applies-(a)to information which is held-(i)by the Inland Revenue, or(ii)by a person providing services to the Inland Revenue, in connection with the provision of those services, but is not information to which section 121E above applies, and(b)to information which is held-(i)by the Commissioners of Customs and Excise, or(ii)by a person providing services to the Commissioners of Customs and Excise, in connection with the provision of those services.(2)Information to which this section applies may, with the authority of the Commissioners concerned, be supplied to, or to a person providing services to, the Secretary of State or the Northern Ireland Department-(a)for use in the prevention, detection, investigation or prosecution of offences relating to social security; or(b)for use in checking the accuracy of information relating to benefits, contributions or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.(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;(b)it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers Act 1995 or this Act or to any provision of Northern Ireland legislation corresponding to any of them; or(c)it is supplied under section 122C below;and shall not be so supplied in those circumstances without the authority of the Commissioners concerned.(4)But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) of that subsection) 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.Disclosure of contributions etc. information by Inland Revenue.122AA(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,(b)in a case where the disclosure is necessary for the purpose of giving effect to any agreement to which an order under section 179(1) below relates.(2)The authorities to which subsection (1)(a) above applies are-(a)the Health and Safety Executive,(b)the Government Actuary's Department,(c)the Office for National Statistics, and(d)the Occupational Pensions Regulatory Authority.Supply of information by Inland Revenue for purposes of contributions.122AThis section is repealed by the Act.Other government informationSupply of other government information for fraud prevention and verification.122B(1)This section applies to information which is held by, or by a person providing services to, a Minister of the Crown or a government department (including a Northern Ireland department) and which relates to-(a)passports, immigration and emigration, nationality or prisoners; or(b)any other matter which is prescribed.(2)Information to which this section applies may be supplied to, or to a person providing services to, the Secretary of State or the Northern Ireland Department-(a)for use in the prevention, detection, investigation or prosecution of offences relating to social security; or(b)for use in checking the accuracy of information relating to benefits, contributions or national insurance numbers or to any other matter relating to social security and (where appropriate) amending or supplementing such information.(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;(b)it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers Act 1995 or this Act or to any provision of Northern Ireland legislation corresponding to any of them; or(c)it is supplied under section 122C below.(4)But where information supplied under subsection (2) above has been used (in accordance with paragraph (b) of that subsection) 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.Authorities administering housing benefit or council tax benefitSupply of information to authorities administering benefit.**122C(1)This section applies to information relating to social security which is held-(a)by the Secretary of State or the Northern Ireland Department; or(b)by a person providing services to the Secretary of State or the Northern Ireland Department in connection with the provision of those services.(2)Information to which this section applies may be supplied to-(a)an authority administering housing benefit or council tax benefit; or(b)a person authorised to exercise any function of such an authority relating to such a benefit,for use in the administration of such a benefit.(3)But where information to which this section applies has been supplied to the Secretary of State, the Northern Ireland Department or the person providing services under section 122 or 122B above, it may only be supplied under subsection (2) above-(a)for use in the prevention, detection, investigation or prosecution of offences relating to housing benefit or council tax benefit; or(b)for use in checking the accuracy of information relating to housing benefit or to council tax benefit and (where appropriate) amending or supplementing such information.(4)The Secretary of State or the Northern Ireland Department-(a)may impose conditions on the use of information supplied under subsection (2) above; and(b)may charge a reasonable fee in respect of the cost of supplying information under that subsection.(5)Where information is supplied to an authority or other person under subsection (2) above, the authority or other person shall have regard to it in the exercise of any function relating to housing benefit or council tax benefit.(6)Information supplied under subsection (2) above shall not be supplied by the recipient to any other person or body unless-(a)it is supplied-(i)by an authority to a person authorised to exercise any function of the authority relating to housing benefit or council tax benefit; or(ii)by a person authorised to exercise any function of an authority relating to such a benefit to the authority;(b)it is supplied for the purposes of any civil or criminal proceedings relating to the Contributions and Benefits Act, the Jobseekers Act 1995 or this Act or to any provision of Northern Ireland legislation corresponding to any of them; or(c)it is supplied under section 122D or 122E below.(7)This section does not limit the circumstances in which information may be supplied apart from this section (in particular by reason of section 122(4) or 122B(4) above).Supply of information by authorities administering benefit.**122D(1)The Secretary of State or the Northern Ireland Department may require-(a)an authority administering housing benefit or council tax benefit; or(b)a person authorised to exercise any function of such an authority relating to such a benefit,to supply benefit administration information held by the authority or other person to, or to a person providing services to, the Secretary of State or the Northern Ireland Department for use for any purpose relating to social security [to have effect as if included child support and war pensions].(2)The Secretary of State or the Northern Ireland Department may require-(a)an authority administering housing benefit or council tax benefit; or(b)a person authorised to exercise any function of such an authority relating to such a benefit,to supply benefit policy information held by the authority or other person to, or to a person providing services to, the Secretary of State or the Northern Ireland Department.(3)Information shall be supplied under subsection (1) or (2) above in such manner and form, and in accordance with such requirements, as may be prescribed.(4)In subsection (1) above "benefit administration information", in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to housing benefit or council tax benefit by the authority or other person.(5)In subsection (2) above "benefit policy information" means any information which may be relevant to the Secretary of State or the Northern Ireland Department-(a)in preparing estimates of likely future expenditure on housing benefit or council tax benefit; or(b)in developing policy relating to housing benefit or council tax benefit.Supply of information between authorities administering benefit.122E(1)This section applies to benefit administration information which is held by-(a)an authority administering housing benefit or council tax benefit; or(b)a person authorised to exercise any function of such an authority relating to such a benefit.(2)Information to which this section applies may be supplied to another such authority or person-(a)for use in the prevention, detection, investigation or prosecution of offences relating to housing benefit or council tax benefit; or(b)for use in checking the accuracy of information relating to housing benefit or to council tax benefit and (where appropriate) amending or supplementing such information.(3)The Secretary of State or the Northern Ireland Department may require information to which this section applies and which is of a prescribed description to be supplied in prescribed circumstances to another such authority or person for use in the administration of housing benefit or council tax benefit.(4)Information shall be supplied under subsection (3) above in such manner and form, and in accordance with such requirements, as may be prescribed.(5)Where information supplied under subsection (2) or (3) 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.(6)In this section "benefit administration information", in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to housing benefit or council tax benefit by the authority or other person.** [See section 3(3) of the Social Security Act 1998, by virtue of which sections 122C and 122D of the Social Security Administration Act 1992 each have effect as if the reference in subsection (1) to social security included references to child support and war pensions.]”
ANNEX C: Text of Sections 121e to 122e of Social Security Administration Act 1992 as Amended