Section 92 — Tribunals, Courts and Enforcement Act 2007: Attachment of earnings orders: finding the debtor's current employer

Attachment of earnings orders: finding the debtor's current employer 92 1 After section 15 of the Attachment of Earnings Act 1971 insert— Finding the debtor's current employer 15A 1 If an attachment of earnings order lapses under section 9(4), the proper authority may request the Commissioners—

a to disclose whether it appears to the Commissioners that the debtor has a current employer, and b if it appears to the Commissioners that the debtor has a current employer, to disclose the name and address of that employer.

2 The proper authority may make a request under subsection (1) only for the purpose of enabling the lapsed order to be directed to the debtor's current employer.

3 The proper authority may not make a request under subsection (1) unless regulations under section 15B(5) and (8) are in force.

4 The proper authority may disclose such information (including information identifying the debtor) as it considers necessary to assist the Commissioners to comply with a request under subsection (1).

5 The Commissioners may disclose to the proper authority any information (whether held by the Commissioners or on their behalf) that the Commissioners consider is necessary to comply with a request under subsection (1).

6 A disclosure under subsection (4) or (5) is not to be taken to breach any restriction on the disclosure of information (however imposed).

7 Nothing in this section is to be taken to prejudice any power to request or disclose information that exists apart from this section.

8 The reference in subsection (5) to information held on behalf of the Commissioners includes a reference to any information which—

a is held by a person who provides services to the Commissioners, and b is held by that person in connection with the provision of those services. Offence of unauthorised use or disclosure 15B 1 This section applies if the Commissioners make a disclosure of information (“debtor information”) under section 15A(5).

2 A person to whom the debtor information is disclosed commits an offence if—

a he uses or discloses the debtor information, and b the use or disclosure is not authorised by subsection (3), (5), (6) or (7).

3 The use or disclosure of the debtor information is authorised if it is—

a for a purpose connected with the enforcement of the lapsed order (including the direction of the order to the debtor's current employer),

and b with the consent of the Commissioners.

4 Consent for the purposes of subsection (3) may be given—

a in relation to particular use or a particular disclosure, or b in relation to use, or a disclosure made, in such circumstances as may be specified or described in the consent.

5 The use or disclosure of the debtor information is authorised if it is—

a in accordance with an enactment or an order of court, or b for the purposes of any proceedings before a court, and it is in accordance with regulations.

6 The use or disclosure of the debtor information is authorised if the information has previously been lawfully disclosed to the public.

7 The use or disclosure of the debtor information is authorised if it is in accordance with rules of court that comply with regulations under subsection (8).

8 Regulations may make provision about the circumstances, if any, in which rules of court may allow any of the following—

a access to, or the supply of, debtor information;

b access to, or the supply of copies of, any attachment of earnings order which has been directed to an employer using debtor information.

9 It is a defence for a person charged with an offence under subsection (2) to prove that he reasonably believed that the disclosure was lawful.

10 A person guilty of an offence under subsection (2) is liable—

a on conviction on indictment, to imprisonment for a term not exceeding two years, to a fine, or to both;

b on summary conviction, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum, or to both. Regulations 15C 1 It is for the Lord Chancellor to make regulations under section 15B.

2 But the Lord Chancellor may make regulations under section 15B only with the agreement of the Commissioners.

3 Regulations under section 15B are to be made by statutory instrument.

4 A statutory instrument containing regulations under section 15B may not be made unless a draft of the instrument has been laid before and approved by a resolution of each House of Parliament. Interpretation 15D 1 For the purposes of sections 15A to 15C (and this section)— “ the Commissioners ” means the Commissioners for Her Majesty's Revenue and Customs; “ information ” means information held in any form; “ the lapsed order ” means the attachment of earnings order referred to in section 15A(1); “the proper authority” is determined in accordance with subsections (2) to (5).

2 If the lapsed order was made by the High Court, the proper authority is the High Court.

3 If the lapsed order was made by the county court , the proper authority is the county court .

4 If the lapsed order was made by a magistrates' court under this Act, the proper authority is—

a a magistrates' court, or b the designated officer for a magistrates' court.

5 If the lapsed order was made by a magistrates' court or a fines officer under Schedule 5 to the Courts Act 2003, the proper authority is—

a a magistrates' court, or b a fines officer.

2 This section applies in relation to any attachment of earnings order, whether made before or after the commencement of this section.

3 In relation to an offence committed before 2 May 2022 , the reference in section 15B(10)(b) of the Attachment of Earnings Act 1971 (c. 32) to 12 months is to be read as a reference to 6 months.