62 Disclosure of tax information etc
Pensions Act 2008 (2008 c 30) | Legislation

62  Disclosure of tax information etc

(1)     In the Pensions Act 2004 (c 35), for section 88 (tax information) substitute—

“88 Tax information etc

(1)     This section applies to information held by the Revenue and Customs if it is held by them in connection with a function of the Revenue and Customs that relates to any of these matters—

(a)     tax or duty;

(b)     national insurance contributions;

(c)     the national minimum wage.

(2)     An officer of Revenue and Customs may disclose to the Regulator information to which this section applies, if the disclosure is made for the

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