Supply to Inland Revenue of employment or training information for purposes of tax creditsE+W+S+N.I.
10In paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (use and exchange of information)—
(a)in sub-paragraph (1), after “war pensions” there is inserted “ , or employment or training ”;
(b)in sub-paragraph (2), after “and” there is inserted “ (subject to sub-paragraph (2A)) ”; and
(c)after that sub-paragraph there is inserted—
“(2A)An officer of the Inland Revenue may not require the supply under sub-paragraph (2) of information which is held for the purposes of functions relating to employment or training.”