Education and Skills Act 2008 (c. 25)

Part 3 E+W+S [F1 Assessments of effectiveness of education and training etc]

Textual Amendments

F1 Pt. 3 heading substituted (26.5.2015) by Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 78(4)(a), 164(3)(f)

F2 ... E+W+S

Textual Amendments

F2 S. 87 crossheading omitted (26.5.2015) by virtue of Small Business, Enterprise and Employment Act 2015 (c. 26), ss. 78(4)(b), 164(3)(f)

88 Revenue and Customs information E+W+S

(1) The Commissioners for Her Majesty's Revenue and Customs may disclose information relating to income tax or tax credits to a person for use in connection with the exercise of an assessment function of the Secretary of State or a devolved authority.

(2) The reference in subsection (1) to the Commissioners for Her Majesty's Revenue and Customs includes a reference to a person authorised by the Commissioners.

Commencement Information

I1 S. 88 in force at 26.1.2009 by S.I. 2008/3077, art. 4(c)