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The Tax Credits (Provision of Information) (Functions Relating to Health) (Scotland) Regulations 2004
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- 2004 No. 1895 (S. 6)
- Explanatory Note
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Explanatory Note
(This note is not part of the Regulations)
Paragraph 9 of Schedule 5 to the Tax Credits Act 2002 (c. 21) enables information relating to tax credits, child benefit or guardian’s allowance to be provided by the Board of Inland Revenue to the Scottish Ministers or persons providing services to them, or exercising functions on their behalf, for the purposes of functions relating to health as may be prescribed. These Regulations prescribe such functions.
Regulation 1 provides for the citation, commencement and extent of these Regulations.
Regulation 2 prescribes an additional function relating to health, namely the conduct of surveys into the health of children and young people under the age of 17 and their families. It also makes clear that these Regulations do not effect the operation of the Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 2003 (S.I. 2003/731) or the Tax Credits (Provision of Information) (Functions Relating to Health) (No. 2) Regulations 2003 (S.I. 2003/1650).
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