Section 121E | Supply of contributions etc. information held by Inland Revenue F1
From legislation.gov.uk
26 October 2026
(1)This section applies to information which is held for the purposes of functions relating to contributions, health in pregnancy grant, statutory sick pay or statutory maternity pay or functions under Part III of the Pensions Act—F1F2F3
(a)by the Inland Revenue, orF1
(b)by a person providing services to them, in connection with the provision of those services.F1
(2)Information to which this section applies may, and ... must if an authorised officer so requires, be supplied—F1F4F5
(a)to the Secretary of State, orF1F4
(b)to a person providing services to the Secretary of State,F1F4
for use for the purposes of functions relating to ... war pensions ...
(2ZA)Information to which this section applies may, and ... must if an authorised officer so requires, be supplied—F1F4F6
(a)to the Northern Ireland Department, orF1F4
(b)to a person providing services to that Department,F1F4
for use for the purposes of functions relating to ... child support ...
(3)In this section “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.F1F8