Finance Act 1969

Part VIU.K. Miscellaneous

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58 Disclosure of information for statistical purposes by Board of Inland Revenue.U.K.

(1)For the purpose of any statistical survey conducted or to be conducted by the Department of Employment and Productivity [F7the Department of Trade and Industry or the [F8 Statistics Board]], the Board of Inland Revenue may disclose to an authorised officer of that Department [F9or Board]—

(a)the names and addresses of persons (in this section referred to as “employers”) required under [F10PAYE regulations] to make deductions of tax from payments of, or on account of, [F11earnings or amounts treated as earnings from an employment]; and

(b) information concerning the number of persons (in this section referred to as “ employees ”) in receipt of [F12 earnings or amounts treated as earnings ] paid by an employer.

[F13(1A) In subsection (1) “ earnings or amounts treated as earnings ” means earnings or amounts treated as earnings which constitute employment income (see section 7(2)(a) or (b) of the Income Tax (Earnings and Pensions) Act 2003). ]

(2)For the purpose of any statistical survey relating to earnings conducted or to be conducted by the [F14Statistics Board ] and Productivity, the Board of Inland Revenue may disclose to an authorised officer of [F15the Statistics Board] the name and address of the employer of any person who is one of a number of employees selected (as a statistical sample) for the purpose of that survey.

(3) Subsections (1) and (2) above shall have effect notwithstanding any obligation as to secrecy imposed on the Board or any officer of the Board under the M1 Income Tax Management Act 1964 or otherwise.

F16F17(4)Subject to subsection (5) below, no information obtained by virtue of this section by an officer of the Department of Employment and Productivity [F18or of the Department of Trade and Industry or of the [F19Statistics Board]] may be disclosed except—

(a)to another officer of that Department [F20or Board] for the purpose of the statistical survey concerned, or

(b)to another department (including a department of the Government of Northern Ireland) for the purpose of a statistical survey conducted or to be conducted by that department. [F21or

(c)to an authorised officer of any body specified in the first column of the following Table for the purposes of functions of that body under any enactment specified in relation to it in the second column of the Table.]

(5)Subsection (4) above does not apply to the disclosure of any such information as is mentioned in subsection (1) or subsection (2) above—

(a)in the form of a summary so framed as not to enable particulars relating to an employer or employee to be ascertained from it, or

(b)in the case of such information as is mentioned in subsection (1) above, with the consent of the employer concerned and, in the case of such information as is mentioned in subsection (2) above, with the consent of the employee concerned.

(6) If any person who has obtained any information by virtue of any provision of this section discloses that information otherwise than in accordance with paragraph ( a ) [F29 paragraph (b) or paragraph (c) of subsection (4) above ] or subsection (5) above, he shall be liable on summary conviction to a fine not exceeding £400, or on conviction on indictment to imprisonment for a term not exceeding two years or to a fine or to both.

(7)References in this section to the Department of Employment and Productivity [F30the Department of Trade and Industry or the [F31Statistics Board]] include references to any department of the Government of Northern Ireland carrying out similar functions.

59 Disclosure of information by Commissioners of Customs and Excise.U.K.

If the Horserace Betting Levy Board so request at any time with respect to a specified person and a specified period, and the Commissioners of Customs and Excise are satisfied that the Board require the information for the purpose of determining whether or not that person falls to be assessed by the Board to pay in respect of that period such a contribution as is mentioned in section 24(1) of the M16Betting, Gaming and Lotteries Act 1963 and that the Board will not use the information for any other purpose, the Commissioners may inform the Board whether that person has or has not made a payment to the Commissioners during or in respect of that period on account of the general betting duty.

F3260 Amendments for purposes of tax consolidation.U.K.

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61 Citation, interpretation, construction, extent and repeals.U.K.

(1)This Act may be cited as the Finance Act 1969.

(2)In this Act, except where the context otherwise requires, “the Board” means the Commissioners of Inland Revenue.

(3)In this Act–

(a)Part I (except sections 1(1) and (4) and (6)) shall be construed as one with [F33the Customs and Excise Acts 1979];

(b) . . . F34

(c) . . . F35

(d) . . . F36

(e) . . . F37

(4)Any reference in this Act to any other enactment shall, except so far as the context otherwise requires, be construed as a reference to that enactment as amended or applied by or under any other enactment, including this Act.

(5)Except as otherwise expressly provided, such of the provisions of this Act as relate to matters in respect of which the Parliament of Northern Ireland has power to make laws shall not extend to Northern Ireland.

(6)The enactments mentioned in Schedule 21 to this Act (which include enactments which are spent or otherwise unnecessary) are hereby repealed to the extent mentioned in the third column of that Schedule, but subject to any provision in relation thereto made at the end of any Part of that Schedule.