Information etc.

16 Information about children in care of authority
(1) Regulations may require, or authorise officers of the Inland Revenue to require, an authority—
(a) to make documents available for inspection on behalf of the Inland Revenueor by a person appointed under regulations under section 3(10), or
Words in s. 16(1)(a) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(a), 115(3)(f)
(b) to provide to the Inland Revenue or to such a person any information,
Words in s. 16(1)(b) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(b), 115(3)(f)
which the Inland Revenueor (as the case may be) the person may require for the discharge of any function relating to child trust funds and which is information to which subsection (2) applies.
Words in s. 16(1) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(c), 115(3)(f)
(2) This subsection applies to information relating to a child who falls or has fallen within—
(a) paragraph 1(c) of Schedule 9 to the Social Security Contributions and Benefits Act 1992 (c. 4), or
(b) paragraph 1(1)(f) of Schedule 9 to the Social Security Contributions and Benefits (Northern Ireland) Act 1992 (c. 7),
by reason of being, or having been, in the care of the authority in circumstances prescribed by regulations under that provision.
(3) The regulations may include provision requiring documents to be made available or information to be provided—
(a) in the manner and form, and
(b) by the time and at the place,
prescribed by or under the regulations.

S. 16 in force at 6.4.2005 by S.I. 2004/3369, art. 2(1)