Employment Act 2002 (c. 22)

SCHEDULES

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

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

9 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”.