Tax Credits Act 2002 Schedule 5 paragraph 6

Supply of information held for purposes relating to war pensions, employment, training, or child support

Schedule 5 paragraph 6 authorises certain government-held information relating to war pensions, employment, training, and child support to be shared with HMRC for the purposes of administering tax credits, child benefit, and guardian's allowance.

• Information held by the Secretary of State (or their service providers) for purposes relating to war pensions or employment or training may be supplied to HMRC for tax credits, child benefit, or guardian's allowance purposes.
• The same sharing rules apply to equivalent information held by the relevant Northern Ireland departments (or their service providers), covering child support, war pensions, or employment or training functions.
• HMRC may voluntarily receive such information, but where the information relates to child support, HMRC has the stronger power to compel its supply.
• "War pension" takes its meaning from section 25(4) of the Social Security Act 1989, which defines it broadly to include pensions or allowances payable in respect of disablement or death attributable to service in the armed forces.

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