# Tax Credits Act 2002, Paragraph 1: Powers to use information


Information which is held for the purposes of any functions relating to tax credits, child benefit or guardian’s allowance—
(a) by the Board, or
(b) by a person providing services to the Board, in connection with the provision of those services,
may be used, or supplied to any person providing services to the Board, for the purposes of, or for any purposes connected with, the exercise of any such functions.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/schedule/5/paragraph/1 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/schedule-5/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.