SCHEDULES
SCHEDULE 6Use of information for, or relating to, employment and training
10Supply to Inland Revenue of employment or training information for purposes of tax credits
In paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (use and exchange of information)—
a
in sub-paragraph (1), after “war pensions” there is inserted “
, or employment or training
”
;
b
in sub-paragraph (2), after “and” there is inserted “
(subject to sub-paragraph (2A))
”
; and
c
after that sub-paragraph there is inserted—
2A
An officer of the Inland Revenue may not require the supply under sub-paragraph (2) of information which is held for the purposes of functions relating to employment or training.