Purposes for which information may be provided2
The purposes of conducting evaluation and statistical studies in relation to—
a
the education of children and young people under the age of 17; and
b
the provision and use of child care,
are prescribed under paragraph 4 of Schedule 5 to the Tax Credits Act 2002 (provision of information by the Board of Inland Revenue for evaluation and statistical studies).
Here “child care” means any care provided for a child whether or not of a description prescribed for any purpose under the Act2.