The Tax Credits (Provision of Information) (Function Relating to Employment and Training) Regulations 2005
Paragraph 5 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 Secretary of State or the Department for Employment and Learning in Northern Ireland for the purposes of such functions relating to employment and training as may be prescribed. These regulations prescribe one such function.