Tax Credits Act 2002 Schedule 5 paragraph 4

Exchange of information between the Board and the Secretary of State or Northern Ireland Departments

Schedule 5, paragraph 4 sets out the rules allowing HMRC (the Board) to share information it holds about tax credits, child benefit or guardian's allowance with the Secretary of State and Northern Ireland Departments for specified purposes.

• Information held by HMRC (or its service providers) relating to tax credits, child benefit or guardian's allowance may be shared with other government bodies
• The Secretary of State (or service providers acting for them) may receive this information for purposes relating to war pensions or for prescribed evaluation and statistical studies
• The Northern Ireland Department (or its service providers) may receive this information for purposes relating to child support, war pensions, or prescribed evaluation and statistical studies — and an authorised officer may compel the supply of such information specifically for child support purposes
• An "authorised officer" is an officer of the Secretary of State or the Northern Ireland Department who has been specifically authorised for this purpose, and "war pension" takes the meaning given by section 25(4) of the Social Security Act 1989

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