(1)No obligation as to secrecy imposed by statute or otherwise on [F1 Revenue and Customs officials ] shall prevent information obtained or held in connection with the assessment or collection of income tax from being disclosed—
(a)to the Department,
(b)to the Secretary of State, or
(c)to an officer of either of them authorised to receive such information, in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157) or of any corresponding legislation in Great Britain.
[F2(1A)No obligation as to secrecy imposed by statute or otherwise on [F1 Revenue and Customs officials ] shall prevent information obtained or held for the purposes of Part III of this Act from being disclosed—
(a)to the Department,
(b)to the Secretary of State,
(c)to an officer of either of them authorised to receive such information,
in connection with the operation of this Act or of any corresponding Great Britain legislation.]
(2). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
(4)In relation to persons who are carrying on or have carried on [F4 wholly or partly in the United Kingdom ] a trade, profession or vocation income from which is chargeable to tax under [F5 Part 2 of the Income Tax (Trading and Other Income) Act 2005 or ] Case I or II of Schedule D, disclosure under subsection (1) relating to that trade, profession or vocation shall be limited to information about the commencement or cessation of, and employed earners engaged in, that trade profession or vocation, but sufficient information may also be given to identify the persons concerned.
(5)[F6Subsections (1) and (1A)][F7extend] only to disclosure by or under the authority of [F8 the Commissioners for Her Majesty’s Revenue and Customs ].
(6)F9..., Information which is the subject of disclosure to any person by virtue of subsection (1) [F10or (1A)], F11. . . shall not be further disclosed to any other person, except where the further disclosure is made—
(a)to a person to whom disclosure could by virtue of this section have been made by or under the authority of [F12 the Commissioners for Her Majesty’s Revenue and Customs ] ; or
(b)for the purposes of any civil or criminal proceedings in connection with the operation of this Act (except Chapter II of Part VII and sections 153 and 157); or
(c)for the purposes of [F13Chapter II of Part II of the Social Security (Northern Ireland) Order 1998] or any corresponding provisions of legislation in Great Britain; [F14or
(ca)for the purposes of Part III of the Social Security Contributions (Transfer of Functions, etc.) (Northern Ireland) Order 1999 or any corresponding Great Britain legislation.]. . .
F15(d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F16(7). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
F17(8). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
[F18(9)In this section “Revenue and Customs officials” has the meaning given by section 18 of the Commissioners for Revenue and Customs Act 2005 (confidentiality).]
Textual Amendments
F1Words in s. 154 substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 52(a); S.I. 2005/1126, art. 2(2)(h)
F2S. 154(1A) inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(2); S.R. 1999/149, art. 2(c), Sch. 2
F3S. 154(2)(3) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(a), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F4Words in s. 154(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 470(a) (with Sch. 2)
F5Words in s. 154(4) inserted (with effect in accordance with s. 883(1) of the amending Act) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 470(b) (with Sch. 2)
F6Words in s. 154(5) substituted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(3); S.R. 1999/149, art. 2(c), Sch. 2
F7Word in s. 154(5) inserted (retrospective to 1.4.1999) by 1999 c. 30, s. 81, Sch. 11 para. 25(1)(2)
F8Words in s. 154(5) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 52(b); S.I. 2005/1126, art. 2(2)(h)
F9Words in s. 154(6) repealed (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2006/95, art. 2(c), Sch. Pt. 3
F10Words in s. 154(6) inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(4)(a); S.R. 1999/149, art. 2(c), Sch. 2
F11Words in s. 154(6) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F12Words in s. 154(6)(a) substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 52(b); S.I. 2005/1126, art. 2(2)(h)
F13Words in s. 154(6)(c) substituted (5.7.1999 and 29.11.1999 for specified purposes, otherwiseprosp.) by S.I. 1998/1506 (N.I. 10), arts. 1(2), 78(1), Sch. 6 para. 97; S.R. 1999/310, art. 2(b), Sch. 1; S.R. 1999/472, art. 2(1)(a), Sch.1 (subject to art. 2(2) of the said S.R. 1999/472)
F14S. 154(6)(ca) and the preceding word “or” inserted (1.4.1999) by S.I. 1999/671, art. 6, Sch. 5 para. 7(4)(b); S.R. 1999/149, art. 2(c), Sch. 2
F15S. 154(6)(d) and the preceding “or” repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(c), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F16S. 154(7) repealed (6.4.2006) by The Pensions (Northern Ireland) Order 2005 (S.I. 2005/255 (N.I. 1)), art. 1(2), Sch. 11; S.R. 2006/95, art. 2(c), Sch. Pt. 3
F17S. 154(8) repealed (6.4.1997) by S.I. 1995/3213 (N.I. 22), arts. 147, 168, Sch. 3 para. 56(e), Sch. 5 Pt. III; S.R. 1997/192, art. 2(b)
F18S. 154(9) added (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 52(c); S.I. 2005/1126, art. 2(2)(h)