SCHEDULES
SCHEDULE 5Use and exchange of information
Consequential amendments
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)”.