Tax Credits Act 2002

Provision of information by Board for education purposes

10 (1) This paragraph applies to information which is held for the purposes of functions relating to child benefit or guardian’s allowance—

(a) by the Board, or

(b) by a person providing services to the Board, in connection with the provision of those services.

(2) Information to which this paragraph applies may be supplied to any civil servant or other person for the purpose of such functions relating to the provision of services of the kind mentioned in section 114(1) of the Learning and Skills Act 2000 (c. 21) (provision of services to encourage, enable or assist participation by young persons in education or training) as may be prescribed.

(3) Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—

(a) to a person to whom the information could be supplied directly by or under the authority of the Board, or

(b) for the purpose of civil or criminal proceedings,

and is not to be so supplied in those circumstances without the authority of the Board.

(4) A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—

(a) in accordance with sub-paragraph (3),

(b) in accordance with an enactment or an order of the court,

(c) with consent given by or on behalf of the person to whom the information relates, or

(d) in such a way as to prevent the identification of the person to whom it relates.

(5) It is a defence for a person charged with an offence under sub-paragraph (4) to prove that he reasonably believed that his disclosure was lawful.

(6) A person guilty of an offence under sub-paragraph (4) is liable—

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

(b) on summary conviction, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.