The Tax Credits (Provision of Information) (Evaluation and Statistical Studies) Regulations 2003

Purposes for which information may be provided

2.  The purposes of conducting evaluation and statistical studies in relation to—

(a) the education of children and young people under the age of 17; and

(b) the provision and use of child care,

are prescribed under paragraph 4 of Schedule 5 to the Tax Credits Act 2002 (provision of information by the Board of Inland Revenue for evaluation and statistical studies).

Here “child care” means any care provided for a child whether or not of a description prescribed for any purpose under the Act(1).

(1)

see section 12(4) of the Tax Credits Act 2002 and regulation 14 of the Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002 (S.I. 2002/2005). Regulation 14(2)(e) was inserted by regulation 13 of The Working Tax Credit (Entitlement and Minimum Rate) (Amendment) Regulations (S.I. 2003/701).