SCHEDULES

SCHEDULE 5Use and disclosure of information

I111Unauthorised disclosure of information

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,