7(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 by or under the authority of the Board—
(a)to an authority administering housing benefit or council tax benefit, or
(b)to a person authorised to exercise any function of such an authority relating to such a benefit,
for use in the administration of such a benefit.
(3)Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—
(a)to a person to whom the information could be supplied directly by or under the authority of the Board,
(b)for the purposes of any civil or criminal proceedings relating to the Social Security Contributions and Benefits Act 1992 (c. 4), the Social Security Administration Act 1992 (c. 5) or the Jobseekers Act 1995 (c. 18) or to any provision of Northern Ireland legislation corresponding to any of them, or
(c)under paragraph 8 below.