58Administrative arrangements
(1)This section applies where regulations under—
(a)section 4 or 6 of this Act,
(b)section 5 of the Social Security Administration Act 1992 (c. 5), or
(c)section 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8),
permit or require a claim or notification relating to a tax credit, child benefit or guardian’s allowance to be made or given to a relevant authority.
(2)Where this section applies, regulations may make provision—
(a)for information or evidence relating to tax credits, child benefit or guardian’s allowance to be provided to the relevant authority (whether by persons by whom such claims and notifications are or have been made or given, by the Board or by other persons),
(b)for the giving of information or advice by a relevant authority to persons by whom such claims or notifications are or have been made or given, and
(c)for the recording, verification and holding, and the forwarding to the Board or a person providing services to the Board, of claims and notifications received by virtue of the regulations referred to in subsection (1) and information or evidence received by virtue of paragraph (a),
(3)“Relevant authority” means—
(a)the Secretary of State,
(b)the Northern Ireland Department, or
(c)a person providing services to the Secretary of State or the Northern Ireland Department.