Tax Credits Act 2002

Unauthorised disclosure of information U.K.

11 (1) Section 182 of the Finance Act 1989 (c. 26) (disclosure of information) is amended as follows.

(2) In subsection (1)—

(a) after “tax functions” continue to insert “ , tax credit functions ”, and

(b) for paragraph (aa) substitute—

“(aa) to a tax credit in respect of any identifiable person,”.

(3) For subsection (2AA) substitute—

“(2ZA) In this section “tax credit functions” means the functions relating to tax credits—

(a) of the Board,

(b) of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and

(c) of any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.”

(4) In subsection (2A), after “contributions,” insert “ child benefit, guardian’s allowance, ”.

(5) In subsection (4)—

(a) in paragraph (b), after “tax functions” continue to insert “ , tax credit functions ”,

(b) in paragraph (c), after “tax functions” continue to insert “ , tax credit functions ”,

(c) for sub-paragraph (ia) of that paragraph substitute—

“(ia) to a tax credit in respect of any identifiable person,”,

and

(d) in sub-paragraph (iii) of that paragraph, after “to” insert “ child benefit, guardian’s allowance, ”.

(6) In subsection (5)(b), for “, to working families tax credit or disabled person’s tax credit” substitute “ or to a tax credit ”.

(7) In subsection (10), after “1989,” insert—

““tax credit” means a tax credit under the Tax Credits Act 2002,”.

Commencement Information

I1 Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2