The Tax Credits (Provision of Information) (Evaluation and Statistical Studies) (Northern Ireland) Regulations 2004
Paragraph 4 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 Department for Social Development in Northern Ireland or a person providing services to that department, for purposes relating to evaluation or statistical studies as may be prescribed. These regulations prescribe such purposes.