6(1)In subsection (1)(a) of section 122 of the [1992 c. 8.] Social Security Administration Act 1992 (supply of information held by tax authorities for fraud prevention and verification), after “121E above” there shall be inserted “or paragraph 2 of Schedule 5 to the Tax Credits Act 1999”.
(2)In subsection (1)(a) of section 116 of the Social Security Administration (Northern Ireland) Act 1992 (corresponding provision for Northern Ireland), after “115D above” there shall be inserted “or paragraph 2 of Schedule 5 to the Tax Credits Act 1999”.
7(1)Section 110 of the [1997 c. 16.] Finance Act 1997 (obtaining by Board and Commissioners of Customs and Excise of information from social security authorities) is amended as follows.
(2)After subsection (5) there shall be inserted—
“(5AA)The reference to social security benefits in subsection (5)(a) above does not include a reference to working families' tax credit or disabled person’s tax credit.”
(3)In subsection (5A), after “State)” there shall be inserted “or paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (supply to Inland Revenue for purposes of tax credit of information so held)”.