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- Original (As enacted)
This is the original version (as it was originally enacted).
(1)Section 182 of the [1989 c. 26.] Finance Act 1989 (disclosure of information) shall be amended in accordance with subsections (2) to (5) below.
(2)In subsection (1)—
(a)after “tax functions” there shall be inserted “, tax credit functions”; and
(b)after paragraph (a) there shall be inserted—
“(aa)to working families' tax credit or disabled person’s tax credit in respect of any identifiable person,”.
(3)After subsection (2) there shall be inserted—
“(2AA)In this section “tax credit functions” means the functions relating to working families' tax credit or disabled person’s tax credit—
(a)of the Board and their officers,
(b)of any person carrying out the administrative work of the General Commissioners or the Special Commissioners, and
(c)of any other person providing, or employed in the provision of, services to any person mentioned in paragraph (a) or (b) above.”
(4)In subsection (4)—
(a)in paragraph (b), after “tax functions” there shall be inserted “, tax credit functions”; and
(b)in paragraph (c), after “tax functions” there shall be inserted “, tax credit functions” and after sub-paragraph (i) there shall be inserted—
“(ia)to working families' tax credit or disabled person’s tax credit in respect of any identifiable person,”.
(5)In subsection (5)(b), after “tax or duty” there shall be inserted “, to working families' tax credit or disabled person’s tax credit”.
(6)Schedule 5 to this Act (use and exchange of information) shall have effect.
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