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Childcare Payments Act 2014

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Section 27: Information sharing between HMRC and others

128.Section 27 permits the sharing of data between HMRC and others for purposes relating to the scheme.

129.Subsections (1) and (2) permit HMRC to disclose information that would otherwise be confidential under section 18(1) of the Commissioners for Revenue and Customs Act 2005, including information held by persons providing services to HMRC, to any person for the purpose of enabling or assisting the exercise of any function of HMRC under the Act.

130.Subsection (3) provides that information which has been disclosed in accordance with subsection (2) may be passed on to another person only with the general or specific consent of the Commissioners for HMRC.

131.Subsection (4) permits others, for example other Government departments, to disclose information to HMRC for the purposes of exercising its functions under the Act.

132.Subsection (5) ensures that this section does not affect existing powers to supply information.

133.Subsection (6) extends an existing information gateway between HMRC and the Department for Work and Pensions to this scheme.

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