Commissioners for Revenue and Customs Act 2005 section Schedule 2 paragraph 16

Employment Relations Act 1999 (c. 26)

Section Schedule 2 paragraph 16 restricts the circumstances in which HMRC may share information with other bodies in connection with the national minimum wage and agricultural wages under the Employment Relations Act 1999.

• HMRC may supply information relating to the national minimum wage and agricultural wages under section 39 of the Employment Relations Act 1999.
• This power to share information is subject to a strict limitation on the source of that information.
• The information must have been obtained or held in connection with functions relating to former Inland Revenue matters (as defined by section 7 of the Commissioners for Revenue and Customs Act 2005).
• Information obtained through former Customs and Excise functions cannot be shared under this provision.