F1Part 1AApprenticeships F3, Technical Education QualificationsF2and other education and training: information sharing
Words in Pt. 1A heading inserted (30.9.2022) by Skills and Post-16 Education Act 2022 (c. 21), ss. 11(3), 36(3); S.I. 2022/965, reg. 3(6) (with regs. 4, 5)
Words in Pt. 1A heading inserted (2.1.2018) by Technical and Further Education Act 2017 (c. 19), s. 47(2), Sch. 1 para. 26; S.I. 2017/1055, reg. 3(b)(ii)
Wales, Scotland and Northern Ireland
40BSharing of information by HMRC and devolved authorities
1
HMRC may disclose information held by them—
a
to a Welsh authority for the purpose of the authority's functions in relation to Welsh apprenticeships;
b
to a Scottish authority for the purpose of the authority's functions in relation to Scottish apprenticeships;
c
to a Northern Irish authority for the purpose of the authority's functions in relation to Northern Irish apprenticeships.
2
An authority mentioned in paragraph (a), (b) or (c) of subsection (1) may disclose information to HMRC—
a
for the purpose of requesting HMRC to disclose information to the authority under subsection (1), or
b
for another purpose connected with the authority's functions mentioned in subsection (1).
3
In this section—
“Northern Irish apprenticeships” means apprenticeships undertaken under arrangements made under section 1 of the Employment and Training Act (Northern Ireland) 1950 that are identified by the person making them as arrangements for the provision of apprenticeships;
“Northern Irish authority” means—
- a
a Northern Ireland department, and
- b
any body or other person that is prescribed, or of a prescribed description;
- a
“Scottish apprenticeships” means apprenticeships undertaken under arrangements made—
- a
in relation to Scotland, under section 2 of the Employment and Training Act 1973, or
- b
under section 2(3) of the Enterprise and New Towns (Scotland) Act 1990,
that are identified by the person making them as arrangements for the provision of apprenticeships;
- a
“Scottish authority” means—
- a
the Scottish Ministers, and
- b
any body or other person that is prescribed, or of a prescribed description;
- a
“Welsh apprenticeships” means—
- a
apprenticeships undertaken under apprenticeship agreements within the meaning given in section 32 that were entered into in connection with recognised Welsh frameworks;
- b
apprenticeships in relation to which alternative Welsh completion arrangements apply under section 2(5);
- c
apprenticeships undertaken under arrangements made in relation to Wales under—
- i
section 2 of the Employment and Training Act 1973, or
- ii
section 17B of the Jobseekers Act 1995,
that are identified by the person making them as arrangements for the provision of apprenticeships;
- i
- a
“Welsh authority” means—
- a
the Welsh Ministers, and
- b
any body or other person that is prescribed, or of a prescribed description.
- a
4
In subsection (3)—
a
the reference to a Northern Ireland department includes a reference to a person providing services to a Northern Ireland department;
b
the reference to the Scottish Ministers includes a reference to a person providing services to the Scottish Ministers;
c
the reference to the Welsh Ministers includes a reference to a person providing services to the Welsh Ministers.
5
Regulations under this section may amend the definition in subsection (3) of—
a
“Northern Irish apprenticeships”,
b
“Scottish apprenticeships”, or
c
“Welsh apprenticeships”.
Pt. 1A inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a)