The Tax Credits (Provision of Information) (Functions Relating to Health) (Scotland) Regulations 2004
Paragraph 9 of Schedule 5 to the Tax Credits Act 2002 (c. 21) enables information relating to tax credits, child benefit or guardian’s allowance to be provided by the Board of Inland Revenue to the Scottish Ministers or persons providing services to them, or exercising functions on their behalf, for the purposes of functions relating to health as may be prescribed. These Regulations prescribe such functions.