Part 3: Administration etc. Section 7: Cooperation etc between the Secretary of State and HMRC
Section 7 provides for the co-operation and data sharing arrangements between different UK Government Departments, and between UK Government Departments, Scottish Ministers and the Department for Communities in Northern Ireland.
	Specifically, subsections (2), (3) and (4) makes provision for data sharing between HMRC, the Secretary of State, the Department for Communities and Scottish Ministers. Subsection (2) modifies section 3 of the Social Security Act 1998 to allow for disclosure of information in relation to the additional payments between HMRC and the Department for Communities.
	Subsection (3) modifies section 127 of the Welfare Reform Act such that Secretary of State and HMRC are able to share and use information in relation to the additional payments.
	Subsection (4) modifies section 34 of the Scotland Act 2016 to allow disclosure in relation to the additional payments between the Secretary of State and Scottish Ministers.
	Subsections (5) and (6) make provisions for instances where it is found that a payment has been made by HMRC that should have been made by the Secretary of State, or vice versa. In such cases, providing that no duplicate payment has been made, the payment shall be treated as having been made in accordance with the applicable duty, and therefore is not recoverable. This ensures that a payment does not have to be recovered and reissued by the correct body.