http://www.legislation.gov.uk/ukpga/2002/21/schedule/5/2009-07-21Tax Credits Act 2002An Act to make provision for tax credits; to amend the law about child benefit and guardian’s allowance; and for connected purposes.2002-07-17texttext/xmlenStatute Law Database2024-05-17Expert Participation2009-07-21 SCHEDULESSCHEDULE 5Use and disclosure of informationSection 59<Emphasis>Powers to use information</Emphasis>1Information which is held for the purposes of any functions relating to tax credits, child benefit or guardian’s allowance—aby the Board, orbby a person providing services to the Board, in connection with the provision of those services,may be used, or supplied to any person providing services to the Board, for the purposes of, or for any purposes connected with, the exercise of any such functions.2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .31Information which is held for the purposes of any functions relating to social security (including child benefit and guardian’s allowance) or tax credits—aby the Secretary of State or the Northern Ireland Department, orbby a person providing services to the Secretary of State or the Northern Ireland Department, in connection with the provision of those services,may be used, or supplied to any person providing services to the Secretary of State or the Northern Ireland Department, for the purposes of, or for any purposes connected with, the exercise of any functions under relevant regulations.2In this paragraph “relevant regulations” are regulations made under—asection 4, 6 or 58 of this Act,bsection 5 of the Social Security Administration Act 1992 (c. 5), orcsection 5 of the Social Security Administration (Northern Ireland) Act 1992 (c. 8).<Emphasis>Exchange of information between Board and Secretary of State or Northern Ireland Departments</Emphasis>41This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—aby the Board, orbby a person providing services to the Board, in connection with the provision of those services.2Information to which this paragraph applies may be supplied—ato the Secretary of State, orbto a person providing services to the Secretary of State,for use for the purposes of functions relating to social security or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.3An authorised officer may require information to which this paragraph applies to be supplied—ato the Secretary of State, orbto a person providing services to the Secretary of State,for use for the purposes of functions relating to social security.3AInformation to which this paragraph applies may be supplied—ato the Northern Ireland Department, orbto a person providing services to the Northern Ireland Department,for use for the purposes of functions relating to social security, child support or war pensions or for such purposes relating to evaluation or statistical studies as may be prescribed.3BAn authorised officer may require information to which this paragraph applies to be supplied—ato the Northern Ireland Department, orbto a person providing services to the Northern Ireland Department,for use for the purposes of functions relating to social security or child support.4In sub-paragraphs (3) and (3B) “authorised officer” means an officer of the Secretary of State or the Northern Ireland Department authorised for the purposes of this paragraph by the Secretary of State or the Northern Ireland Department.5In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989 (c. 24).51This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—aby the Board, orbby a person providing services to the Board, in connection with the provision of those services.2Information to which this paragraph applies may be supplied—ato the Secretary of State or the Department for Employment and Learning in Northern Ireland, orbto 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.61This paragraph applies to information which is held for the purposes of functions relating to social security, war pensions or employment or training—aby the Secretary of State, orbby a person providing services to the Secretary of State, in connection with the provision of those services.1AThis paragraph also applies to information which is held for the purposes of functions relating to social security, child support, war pensions or employment or training—aby the Northern Ireland Department or the Department for Employment and Learning in Northern Ireland, orbby a person providing services to either of those Departments, in connection with the provision of those services.2Information to which this paragraph applies may be supplied—ato the Board, orbto a person providing services to the Board,for use for the purposes of functions relating to tax credits, child benefit or guardian’s allowance.3The Board may require information to which this paragraph applies to be so supplied if the information is held for the purposes of functions relating to social security or child support.4In this paragraph “war pension” has the meaning given by section 25(4) of the Social Security Act 1989.<Emphasis>Exchange of information between Board and authorities administering certain benefits</Emphasis>71This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—aby the Board, orbby a person providing services to the Board, in connection with the provision of those services.2Information to which this paragraph applies may be supplied by or under the authority of the Board—ato an authority administering housing benefit or council tax benefit, orbto 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.3Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—ato a person to whom the information could be supplied directly by or under the authority of the Board,bfor 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, orcunder paragraph 8 below.81The Board may require—aan authority administering housing benefit or council tax benefit, orba person authorised to exercise any function of such an authority relating to such a benefit,to supply benefit administration information held by the authority or other person to, or to a person providing services to, the Board for use for any purpose relating to tax credits, child benefit or guardian’s allowance.2In sub-paragraph (1) “benefit administration information”, in relation to an authority or other person, means any information which is relevant to the exercise of any function relating to housing benefit or council tax benefit by the authority or other person.<Emphasis>Provision of information by Board for health purposes</Emphasis>91This paragraph applies to information which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—aby the Board, orbby a person providing services to the Board, in connection with the provision of those services.2Information to which this paragraph applies may be supplied—ato the Secretary of State, the National Assembly for Wales, the Scottish Ministers or the Department of Health, Social Services and Public Safety in Northern Ireland, orbto persons providing services to, or exercising functions on behalf of, the Secretary of State, the National Assembly for Wales, the Scottish Ministers or that Department,for use for the purposes of such functions relating to health as may be prescribed.3Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—ato a person to whom the information could be supplied directly by or under the authority of the Board, orbfor the purpose of civil or criminal proceedings,and is not to be so supplied in those circumstances without the authority of the Board.4A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—ain accordance with sub-paragraph (3),bin accordance with an enactment or an order of a court,cwith consent given by or on behalf of the person to whom the information relates, ordin such a way as to prevent the identification of the person to whom it relates.5It is a defence for a person charged with an offence under sub-paragraph (4) to prove that he reasonably believed that his disclosure was lawful.6A person guilty of an offence under sub-paragraph (4) is liable—aon conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both, orbon summary conviction, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.<Emphasis>Provision of information by Board for education purposes</Emphasis>10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .<Emphasis><Addition ChangeId="d29p7779" CommentaryRef="c22566571">Provision of information by Board for purposes relating to welfare of children</Addition></Emphasis>10A1This paragraph applies to information, other than information relating to a person’s income, which is held for the purposes of functions relating to tax credits, child benefit or guardian’s allowance—aby the Board, orbby a person providing services to the Board, in connection with the provision of those services.2Information to which this paragraph applies may be supplied to—aa local authority in England and Wales for use for the purpose of any enquiry or investigation under Part 5 of the Children Act 1989 relating to the welfare of a child;ba local authority in Scotland for use for the purpose of any enquiry or investigation under Chapter 3 of Part 2 of the Children (Scotland) Act 1995 relating to the welfare of a child;can authority in Northern Ireland for use for the purpose of any enquiry or investigation under Part 6 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)) relating to the welfare of a child.3Information supplied under this paragraph is not to be supplied by the recipient to any other person or body unless it is supplied—afor the purpose of any enquiry or investigation referred to in sub-paragraph (2) above,bfor the purpose of civil or criminal proceedings, orcwhere paragraph (a) or (b) does not apply, to a person to whom the information could be supplied directly by or under the authority of the Board.4Information may not be supplied under sub-paragraph (3)(b) or (c) without the authority of the Board.5A person commits an offence if he discloses information supplied to him under this paragraph unless the disclosure is made—ain accordance with sub-paragraph (3),bin accordance with an enactment or an order of a court,cwith consent given by or on behalf of the person to whom the information relates, ordin such a way as to prevent the identification of the person to whom it relates.6It is a defence for a person charged with an offence under sub-paragraph (5) to prove that he reasonably believed that his disclosure was lawful.7A person guilty of an offence under sub-paragraph (5) is liable—aon conviction on indictment, to imprisonment for a term not exceeding two years, to a fine or to both;bon summary conviction in England and Wales, to imprisonment for a term not exceeding twelve months, to a fine not exceeding the statutory maximum or to both;con summary conviction in Scotland or Northern Ireland, to imprisonment for a term not exceeding six months, to a fine not exceeding the statutory maximum or to both.8In sub-paragraph (2) “child” means a person under the age of eighteen and—ain paragraph (a), “local authority” has the meaning given by section 105(1) of the Children Act 1989;bin paragraph (b), “local authority” has the meaning given by section 93(1) of the Children (Scotland) Act 1995; andcin paragraph (c), “authority” has the meaning given by Article 2 of the Children (Northern Ireland) Order 1995 (S.I. 1995/755 (N.I.2)).9The reference to an enactment in sub-paragraph (5)(b) includes a reference to an enactment comprised in, or in an instrument made under, an Act of the Scottish Parliament.<Emphasis>Unauthorised disclosure of information</Emphasis>111Section 182 of the Finance Act 1989 (c. 26) (disclosure of information) is amended as follows.2In subsection (1)—aafter “tax functions” continue to insert “ , tax credit functions ”, andbfor paragraph (aa) substitute—aato a tax credit in respect of any identifiable person,.3For subsection (2AA) substitute—2ZAIn this section “tax credit functions” means the functions relating to tax credits—aof the Board,bof any person carrying out the administrative work of the General Commissioners or the Special Commissioners, andcof any other person providing, or employed in the provision of, services to the Board or to any person mentioned in paragraph (b) above.4In subsection (2A), after “contributions,” insert “ child benefit, guardian’s allowance, ”.5In subsection (4)—ain paragraph (b), after “tax functions” continue to insert “ , tax credit functions ”,bin paragraph (c), after “tax functions” continue to insert “ , tax credit functions ”,cfor sub-paragraph (ia) of that paragraph substitute—iato a tax credit in respect of any identifiable person,, anddin sub-paragraph (iii) of that paragraph, after “to” insert “ child benefit, guardian’s allowance, ”.6In subsection (5)(b), for “, to working families tax credit or disabled person’s tax credit” substitute “ or to a tax credit ”.7In subsection (10), after “1989,” insert—“tax credit” means a tax credit under the Tax Credits Act 2002,.<Emphasis>Consequential amendments</Emphasis>12In—asection 122(1)(a) of the Social Security Administration Act 1992 (c. 5), andbsection 116(1)(a) of the Social Security Administration (Northern Ireland) Act 1992 (c. 8),(supply of information held by tax authorities for fraud prevention and verification), for “or paragraph 2 of Schedule 5 to the Tax Credits Act 1999” substitute “ or paragraph 4 of Schedule 5 to the Tax Credits Act 2002 ”.13In section 110(5A) of the Finance Act 1997 (c. 16) (obtaining by Board and Commissioners of Customs and Excise of information from social security authorities), for “paragraph 3 of Schedule 5 to the Tax Credits Act 1999 (supply to Inland Revenue for purposes of tax credit of information so held)” substitute “ paragraph 6 of Schedule 5 to the Tax Credits Act 2002 (supply to Inland Revenue for purposes of tax credit, child benefit or guardian’s allowance of information so held) ”.Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 wholly in force at 1.4.2003; Sch. 5 not in force at Royal Assent, see s. 61; Sch. 5 in force for certain purposes at 1.8.2002 by S.I. 2002/1727, art. 2; Sch. 5 in force for certain further purposes at 26.2.2003 and otherwise in force at 1.4.2003 by S.I. 2003/392, art. 2Sch. 5 para. 10A inserted (15.11.2004) by Children Act 2004 (c. 31), ss. 63, 67(7)(k)Sch. 5 para. 2 repealed (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 91, Sch. 5; S.I. 2005/1126, art. 2(2)(h)(i)Sch. 5 para. 10 repealed (26.1.2009) by Education and Skills Act 2008 (c. 25), s. 173(4)(4), Sch. 1 para. 78, Sch. 2; S.I. 2008/3077, art. 4(g)(h)(v)Sch. 5 para. 4(2)-(3B) substituted for Sch. 5 para. 4(2) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(2); S.I. 2009/1314, art. 2(2)(b)(i)Words in Sch. 5 para. 4(4) substituted (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(3); S.I. 2009/1314, art. 2(2)(b)(i)Sch. 5 para. 6(1)(1A) substituted for Sch. 5 para. 6(1) (1.6.2009) by Child Maintenance and Other Payments Act 2008 (c. 6), s. 62(3), Sch. 7 para. 4(4); S.I. 2009/1314, art. 2(2)(b)(i)