3.—(1) Information or evidence relating to child benefit or guardian’s allowance which is held—
(a)by the Board; or
(b)by a person providing services to the Board, in connection with the provision of those services,
may be provided to a relevant authority for the purposes of, or for any purposes connected with, the exercise of that relevant authority’s functions under the principal Regulations.
(2) Information or evidence relating to child benefit and guardian’s allowance may be provided to a relevant authority by persons other than the Board (whether or not persons by whom claims or notifications relating to child benefit or guardian’s allowance are or have been made or given).