Regulation 3 Provision of information or evidence to relevant authorities
(1)
Information or evidence relating to tax credits which is held—
(a)
by the Board; or
(b)
by a person providing services to the Board, in connection with the provision of those services,
may be provided to a relevant authority for the purposes of, or for any purposes connected with, the exercise of that relevant authority’s functions under the principal Regulations.
(2)
Information or evidence relating to tax credits may be provided to a relevant authority by persons other than the Board (whether or not persons by whom claims or notifications relating to tax credits are or have been made or given).