[F1 Part 1A E+W+S Apprenticeships [F2 and other education and training]: information sharing

Textual Amendments

F1 Pt. 1A inserted (4.7.2016) by Enterprise Act 2016 (c. 12), ss. 26(1), 44(5); S.I. 2016/695, art. 2(a)

F2 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)

England E+W+S

40A Sharing of information by HMRC and the Secretary of State E+W+S

(1) HMRC may disclose information held by them to the Secretary of State for the purpose of the Secretary of State's functions in relation to English statutory apprenticeships.

(2) The Secretary of State may disclose information to HMRC—

(a) for the purpose of requesting HMRC to disclose information under subsection (1), or

(b) for another purpose connected with the Secretary of State's functions in relation to English statutory apprenticeships.

(3) In this section “English statutory apprenticeships” means—

(a) approved English apprenticeships within the meaning given in section A1;

(b) apprenticeships undertaken under apprenticeship agreements within the meaning given in section 32 that were entered into in connection with recognised English frameworks;

(c) apprenticeships in relation to which alternative English completion arrangements apply under section 1(5);

(d) apprenticeships undertaken under arrangements made in relation to England under section 2 of the Employment and Training Act 1973 that are identified by the person making them as arrangements for the provision of apprenticeships.]