63 Disclosure of information by Inland Revenue

63  Disclosure of information by Inland Revenue

(1)     In Schedule 5 to the Tax Credits Act 2002 (c 21) (use and disclosure of information), after paragraph 10 insert—

“10A Provision of information by Board for purposes relating to welfare of children

(1)     This paragraph applies to information, other than information relating to a person's income, which is held for the purposes of functions relating to tax credits, child benefit or guardian's allowance—

(a)     by the Board, or

(b)     by a person providing services to the Board, in connection with the provision of those services.

(2)     Information to which this paragraph applies may be supplied to—

(a)     a local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;

(b)     a local authority in Scotland for use for the purpose

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