SCHEDULES
SCHEDULE 6Use of information for, or relating to, employment and training
9Supply of Inland Revenue tax credits information for employment or training purposes
In 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.
c
in sub-paragraph (3), for “sub-paragraph (2) above” there is substituted “this paragraph”.