[88 Tax information etc]
Pensions Act 2004 (2004 c 35) | Legislation

[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 purpose of enabling or assisting the Regulator to discharge its functions.

(3)     Where information

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