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Version Superseded: 27/01/2014
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Teaching and Higher Education Act 1998, Section 24 is up to date with all changes known to be in force on or before 19 May 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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(1)This section applies to any information which is held—
(a)by the Commissioners of Inland Revenue, or
(b)by a person providing services to those Commissioners and in connection with the provision of those services.
(2)Information to which this section applies may be supplied to—
(a)the Secretary of State or the Department of Education for Northern Ireland,
(b)any person or body acting on behalf of the Secretary of State or that Department under the delegation of functions provisions, or
(c)any authority or governing body by whom any function of the Secretary of State or that Department is for the time being exercisable to any extent by virtue of the transfer of functions provisions,
for the purpose of enabling or assisting the recipient to exercise any function in connection with the operation of the student loans scheme.
(3)Information supplied under subsection (2) shall not be supplied by the recipient to any other person or body unless it is supplied—
(a)to a person or body to whom it could be supplied under that subsection, or
(b)for the purposes of any civil or criminal proceedings arising out of the student loans scheme.
(4)Subsections (2) and (3) extend only to the supply of information by or under the authority of the Commissioners of Inland Revenue.
(5)This section does not limit the circumstances in which information may be supplied apart from this section.
(6)In this section—
(a)“the delegation of functions provisions” means section 23(4) of this Act or section 73A(3) of the M1Education (Scotland) Act 1980;
(b)“the transfer of functions provisions” means section 23(1) of this Act or section 73A(1) of that Act; and
(c)“the student loans scheme” means the provisions of—
(i)regulations under section 22 of this Act so far as having effect in relation to loans under that section, or
(ii)regulations under section 73(f) of that Act made with respect to loans;
and in this subsection any reference to a provision of this Act includes a reference to any corresponding Northern Ireland legislation.
[F1(7)Where the Commissioners for Her Majesty's Revenue and Customs provide information to a person under this Act, section 19 of the Commissioners for Revenue and Customs Act 2005 (wrongful disclosure) shall apply to the disclosure of the information by the person as it applies to the disclosure of information in contravention of a provision of that Act.
(8)But section 19 shall not apply to disclosure—
(a)in accordance with this section,
(b)in accordance with another enactment, or
(c)in circumstances specified in section 18(2)(c), (d), (e) or (h) of that Act.
(9)In subsection (7)—
(a)information provided to a person (P) shall be treated as being provided both to P and to any person on whose behalf P acts or by whom P is employed,
(b)information provided to a person (P) and disclosed by P to another person (P2) in accordance with this section shall be treated as being provided also to P2 (and to any person on whose behalf P2 acts or by whom P2 is employed), and
(c)the reference to disclosure by the person to whom information was provided (P) includes a reference to disclosure by any person acting on behalf of, or employed by, P (or a person to whom it is treated as being provided by virtue of paragraph (a) or (b)).
(10)In the application of section 18(2)(c) and (d) of that Act by virtue of subsection (8)(c) above a reference to functions of the Revenue and Customs shall be taken as a reference to functions of the person making the disclosure in connection with student loans.
(11)In the application of section 19 of that Act by virtue of subsection (7) above “revenue and customs information” means information provided by the Commissioners (but subject to the express exclusion in section 19(2)).]
Textual Amendments
F1S. 24(7)-(11) added (21.7.2008) by Sale of Student Loans Act 2008 (c. 10), ss. 7(6), 14 (with s. 9(5))
Modifications etc. (not altering text)
C1S. 24 restricted (7.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 2 para. 15 (with s. 22); S.I. 2005/1126, art. 2(1)
C2S. 24 modified (21.7.2008) by Sale of Student Loans Act 2008 (c. 10), s. 7(1)-(5), 14 (with s. 9(5))
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