SCHEDULES

SCHEDULE 6 U.K.Use of information for, or relating to, employment and training

Supply to Inland Revenue of employment or training information for purposes of tax credits U.K.

10 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.”