Commentary on Sections and Schedules Part 3 – Regulation of Provision of Childcare in England Chapter 5 – Common Provisions Section 83:  Supply of Information to HMRC and local authorities
166.This section requires the Chief Inspector to give HMRC (Her Majesty’s Revenue and Customs) and the relevant local authority information (to be prescribed in regulations) when he takes certain steps under Part 3, such as adding or removing a name from a register. The information which may be prescribed is, in the case of HMRC, information relevant to their functions relating to tax credits and, in the case of local authorities, information which would assist them in the running of the information service which they are required to establish under section 12 of the Act.