Tax Credits Act 2002

Exchange of information between Board and Secretary of State or Northern Ireland DepartmentsU.K.

This section has no associated Explanatory Notes

4(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, 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.

[F1(2)Information to which this paragraph applies may be supplied—

(a)to the Secretary of State, or

(b)to a person providing services to the Secretary of State,

for use for the purposes of functions relating to F2... war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.

F3(3). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

(3A)Information to which this paragraph applies may be supplied—

(a)to the Northern Ireland Department, or

(b)to a person providing services to the Northern Ireland Department,

for use for the purposes of functions relating to F4... child support or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.

(3B)An authorised officer may require information to which this paragraph applies to be supplied—

(a)to the Northern Ireland Department, or

(b)to a person providing services to the Northern Ireland Department,

for use for the purposes of functions relating to F5... child support.]

(4)In [F6sub-paragraphs F7... (3B)] “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this paragraph by the Secretary of State or the Northern Ireland Department.

(5)In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989 (c. 24).

Textual Amendments

F1Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(2); S.I. 2009/1314, art. 2(2)(b)(i)

Commencement Information

I1Sch. 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