Miscellaneous

C139 Minimum wage: information.

1

Information obtained by a revenue official in the course of carrying out a function of the Commissioners of Inland Revenue may be—

a

supplied by the Commissioners of Inland Revenue to the Secretary of State for any purpose relating to the M1National Minimum Wage Act 1998;

b

supplied by the Secretary of State with the authority of the Commissioners of Inland Revenue to any person acting under section 13(1)(b) of that Act;

c

supplied by the Secretary of State with the authority of the Commissioners of Inland Revenue to an officer acting for the purposes of any of the agricultural wages legislation.

2

In this section—

  • “revenue official” means an officer of the Commissioners of Inland Revenue appointed under section 4 of the M2Inland Revenue Regulation Act 1890 (appointment of collectors, officers and other persons), and

  • “the agricultural wages legislation” has the same meaning as in section 16 of the National Minimum Wage Act 1998 (agricultural wages officers).