Tax Credits Act 2002 Explanatory Notes

Tax Credits Act 2002

2002 CHAPTER 21

Commentary on Sections

Part 3: Supplementary

Section 59: Use and disclosure of information

200.Section 59 gives effect to Schedule 5, which is concerned with providing powers to the Board to:

  • pool information it holds for any of its functions;

  • disclose tax credits, child benefit and guardian's allowance information to other Government Departments in certain circumstances; and

  • obtain information from other Government Departments for the purpose of carrying out its functions under the Act.

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