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The Welfare Supplementary Payment (Amendment) Regulations (Northern Ireland) 2017

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29.  After regulation 10A insert—

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10B.(1) The Department may supply to the Commissioners for Her Majesty’s Revenue and Customs such information as they may require for the purposes of HMRC functions.

(2) Information supplied under this regulation must not be supplied by the recipient of the information to any other person or body without the authority of the Department.

(3) Where information supplied under this regulation has been used for the purposes for which it was supplied, it is lawful for it to be used for any purposes for which information held for those purposes could reasonably be used.

(4) This regulation does not limit the circumstances in which information may be supplied apart from this regulation.

(5) In this regulation “HMRC functions” means any function—

(a)for which the Commissioners for Her Majesty’s Revenue and Customs are responsible by virtue of section 5 of the Commissioners for Revenue and Customs Act 2005(1), or

(b)which relates to a matter listed in Schedule 1 to that Act(2)..

(1)

2005 c.11; as amended by paragraph 20 of Schedule 3 to, and Part 1 of Schedule 14 to, the Welfare Reform Act 2012 (c.5) and modified by sections 1(7)(a) and 7(8)(a) of the Borders, Citizenship and Immigration Act 2009 (c.11)

(2)

Schedule 1 was amended by paragraph 61 of Schedule 1 to the Work and Families Act 2006 (c. 18), Part 1 of Schedule 14 to the Welfare Reform Act 2012 (c. 5) and paragraph 64 of Schedule 7 to the Children and Families Act 2014 (c. 6

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