5(1)This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—
(a)by the Board, or
(b)by a person providing services to the Board, in connection with the provision of those services.
(2)Information to which this paragraph applies may be supplied—
(a)to the Secretary of State or the Department for Employment and Learning in Northern Ireland, or
(b)to a person providing services to the Secretary of State or that Department,
for use for the purposes of such functions relating to employment or training as may be prescribed.