OpenLegislation

Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

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.

Regulation 1 provides for citation and commencement.

Regulation 2 prescribes the function relating to employment and training.

These Regulations do not impose new costs on business.