F1Part 1AApprenticeships F2and other education and training: information sharing

Annotations:
Amendments (Textual)

England

40ASharing of information by HMRC and the Secretary of State

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.