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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.
(2)Information to which this paragraph applies may be supplied—
(a)to the Secretary of State or the Northern Ireland Department, or
(b)to a person providing services to the Secretary of State or the Northern Ireland Department,
for use for the purposes of functions relating to social security, child support or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.
(3)An authorised officer may require information to which this paragraph applies to be supplied—
(a)to the Secretary of State or the Northern Ireland Department, or
(b)to a person providing services to the Secretary of State or the Northern Ireland Department,
for use for the purposes of functions relating to social security or child support.
(4)In sub-paragraph (3) “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).
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