s 115D Supply of contributions, etc. information held by Inland Revenue.
(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 — (a) by the Inland Revenue, or (b) by a person providing services to them, in connection with the provision of those services. (2) Information to which this section applies may, and ... must if an authorised officer so requires, be supplied— (a) to the Department, or (b) to a person providing services to the Department, for use for the purposes of functions relating to ... child support .... (2ZA) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2A) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (3) In this section “authorised officer” means an officer of the Department or the Secretary of State authorised for the purposes of this section by the Department or the Secretary of State.