Schedule 5 | Use And Disclosure Of Information | Tax Credits Act 2002 C21

SCHEDULE 5 Use and Disclosure of Information

Tax Credits Act 2002 (2002 c 21) | Legislation

SCHEDULE 5 Use and Disclosure of Information

Section 59 Powers to use information

Information which is held for the purposes of any 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,

may be used, or supplied to any person providing services to the Board, for the purposes of, or for any purposes connected with, the exercise of any such functions.

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(1) Information which is held for the purposes of any functions relating to social security (including child benefit and guardian's allowance) or tax credits—

(a) by the Secretary of State or the Northern Ireland Department, or

(b) by a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services,

may be used, or supplied to any person providing services to the Secretary of State or the Northern Ireland Department, for the purposes of, or for any purposes connected with, the exercise of any functions under relevant regulations.

(2) In this paragraph “relevant regulations” are regulations made under—

(a)