121E(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.

121E(2)  Information to which this section applies may, and subject to subsection (2A), must if an authorised officer so requires, be supplied–

(a)to the Secretary of State, or

(b)to a person providing services to the Secretary of State,

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