1.—(1) This paragraph applies to information which is held for the purposes of functions relating to income tax, contributions, tax credits, child benefit or guardian’s allowance—
(a)by the Commissioners for Her Majesty’s Revenue and Customs, or
(b)by a person providing services to them, in connection with the provision of those services.
(2) Information to which this paragraph applies may be supplied—
(a)to the Department or the Department for Employment and Learning, or
(b)to a person providing services to either of those Departments,
for use for the purposes of functions relating to child support.
(3) In this paragraph, “contributions” means contributions under Part 1 of the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7).