Regulation 2 Prescribed function relating to employment and training

The function specified in paragraph (2) is prescribed for the purposes of paragraph 5 of Schedule 5 to the Tax Credits Act 2002 (provision of information by the Board of Inland Revenue for employment and training purposes).

The function specified in this paragraph is the operation of the Employment Retention and Advancement Scheme, that is to say the scheme for assisting persons to improve their job retention or career advancement, established by the Secretary of State under section 2 of the Employment and Training Act 1973^f1.