Commentary on Sections Powers in relation to use of information
This schedule sets out the gateways for disclosure of information that will be available.
Paragraph 1 allows information relating to income tax, contributions, tax credits, child benefit or guardian’s allowance, held by the Revenue and Customs or a person providing services to Revenue and Customs, to be disclosed to the Department or the Department for Employment and Learning, or to a person providing services to either of those Departments, for purposes relating to child support functions.
Paragraph 2 allows information relating to child support held by the Department or the Department for Employment and Learning, or by persons supplying services to either of those Departments, to be disclosed to the Revenue and Customs or a person providing services to Revenue and Customs, for the purposes of any of their functions.