SCHEDULES

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

9Supply of Inland Revenue tax credits information for employment or training purposes

In paragraph 2 of Schedule 5 to the Tax Credits Act 1999 (c. 10) (use and exchange of information)—

a

in sub-paragraph (2)—

i

after “and” there is inserted “ (subject to sub-paragraph (2A)) ”; and

ii

at the end there is inserted “, or employment or training”;

b

after that sub-paragraph there is inserted—

2A

An authorised officer may not require the supply under sub-paragraph (2) of information for use for the purposes of functions relating to employment or training.

and

c

in sub-paragraph (3), for “sub-paragraph (2) above” there is substituted “ this paragraph ”.