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SCHEDULES

SCHEDULE 6U.K.Use of information for, or relating to, employment and training

Supply of Inland Revenue tax credits information for employment or training purposesU.K.

9In paragraph 2 of Schedule 5 to the Tax Credits Act 1999 (c. 10) (use and exchange of information)—

(a)in sub-paragraph (2)—

(i)after “and” there is inserted “ (subject to sub-paragraph (2A)) ”; and

(ii)at the end there is inserted “, or employment or training”;

(b)after that sub-paragraph there is inserted—

(2A)An authorised officer may not require the supply under sub-paragraph (2) of information for use for the purposes of functions relating to employment or training.;

and

(c)in sub-paragraph (3), for “sub-paragraph (2) above” there is substituted “ this paragraph ”.