Information etc. U.K.

16 Information about children in care of authority U.K.

(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 Revenue[F1 or by a person appointed under regulations under section 3(10)], or

(b) to provide to the Inland Revenue [F2 or to such a person ]any information,

which the Inland Revenue[F3 or (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.

(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.

Textual Amendments

F1 Words in s. 16(1)(a) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(a), 115(3)(f)

F2 Words in s. 16(1)(b) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(b), 115(3)(f)

F3 Words in s. 16(1) inserted (26.5.2015) by Deregulation Act 2015 (c. 20), ss. 60(4)(c), 115(3)(f)

Commencement Information

I1 S. 16 in force at 6.4.2005 by S.I. 2004/3369, art. 2(1)