[40B Sharing of information by HMRC and devolved authorities]
Apprenticeships, Skills, Children and Learning Act 2009 (2009 c 22) | Legislation

[Wales, Scotland and Northern Ireland]

[40B  Sharing of information by HMRC and devolved authorities]

[(1)     HMRC may disclose information held by them—

(a)     to a Welsh authority for the purpose of the authority's functions in relation to Welsh apprenticeships;

(b)     to a Scottish authority for the purpose of the authority's functions in relation to Scottish apprenticeships;

(c)     to a Northern Irish authority for the purpose of the authority's functions in relation to Northern Irish apprenticeships.

(2)     An authority mentioned in paragraph (a), (b) or (c) of subsection (1) may disclose information to HMRC—

(a)     for the purpose of requesting HMRC to

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