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Explanatory note

Original text. Later amendments are not shown.

(This note is not part of the Regulations)

Paragraph 9 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 of Health, the National Assembly for Wales, the Scottish Ministers, or the Department of Health, Social Services and Public Safety in Northern Ireland (or to persons providing services to, or exercising functions on behalf of, those Departments or persons) for the purposes of such functions relating to health as may be prescribed. These Regulations prescribe such functions.

Regulation 1 provides for citation and commencement, and regulation 2 for interpretation.

Regulation 3 prescribes the functions relating to health.