Administration etc
7Cooperation etc between the Secretary of State and HMRC
1
The Secretary of State and HMRC must cooperate in exercising their functions in relation to additional payments.
2
Section 3 of the Social Security Act 1998 (use of information) has effect—
a
in relation to HMRC as it has effect in relation to the Secretary of State, and
b
as if, in subsection (1A), the reference to social security included additional payments.
3
Section 127 of the Welfare Reform Act 2012 (information-sharing between Secretary of State and HMRC) has effect as if—
a
functions of HMRC conferred by or under this Act were HMRC functions within the meaning of that section, and
b
functions of the Secretary of State conferred by or under this Act were departmental functions within the meaning of that section.
4
Section 34 of the Scotland Act 2016 (information-sharing between the Secretary of State and the Scottish Ministers) has effect as if, in subsection (7), the reference to social security in the definition of “social security function” included additional payments.
5
Subsection (6) applies where—
a
b
c
the person does not receive the additional payment to which they are entitled under the applicable duty.