Pensions Act 1995

114 Disclosure of information

(1) A person to whom this section applies may disclose to the Compensation Board any information received by him under or for the purposes of any enactment if the disclosure is made by him for the purpose of enabling or assisting the Board to discharge any of their functions.

(2) In the case of information which a person holds or has held in the exercise of functions—

(a) of the Commissioners of Inland Revenue or their officers, and

(b) relating to any tax within the general responsibility of the Commissioners,

subsection (1) does not authorise any disclosure unless made in accordance with an authorisation given by the Commissioners.

(3) Subject to subsection (4), the Compensation Board may disclose to a person to whom this section applies any information received by them under or for the purposes of any enactment, where the disclosure is made by the Board—

(a) for any purpose connected with the discharge of their functions, or

(b) for the purpose of enabling or assisting that person to discharge any of his functions.

(4) Where any information disclosed to the Compensation Board under this section is so disclosed subject to any express restriction on the disclosure of the information by the Board, the Board’s power of disclosure under subsection (3) is, in relation to the information, exercisable by them subject to any such restriction.

(5) In the case of any such information as is mentioned in subsection (2), subsection (3) does not authorise any disclosure of that information by the Compensation Board unless made—

(a) to, or in accordance with authority duly given by, the Commissioners of Inland Revenue or the Commissioners of Customs and Excise, or

(b) with a view to the institution of, or otherwise for the purposes of, criminal proceedings under this Act or the [1993 c. 48.] Pension Schemes Act 1993, or any enactment in force in Northern Ireland corresponding to either of them.

(6) Nothing in this section shall be construed as affecting any power of disclosure exercisable apart from this section.

(7) This section applies to the following (and, accordingly, in this section “person” shall be construed as including any of them)—

(a) any department of the Government (including the government of Northern Ireland),

(b) the Director of Public Prosecutions,

(c) the Director of Public Prosecutions for Northern Ireland,

(d) the Lord Advocate,

(e) any constable,

(f) any designated agency or recognised self-regulating organisation (within the meaning of the [1986 c. 60.] Financial Services Act 1986),

(g) a recognised professional body (within the meaning of section 391 of the [1986 c. 45.] Insolvency Act 1986),

(h) the Pensions Ombudsman,

(j) the Policyholders Protection Board,

(k) the Authority,

(l) the Registrar of Occupational and Personal Pension Schemes,

(m) the Official Receiver, or, in Northern Ireland, the Official Receiver for Northern Ireland, and

(n) such other persons as may be prescribed.