Citation, commencement and extent

1.  These Regulations may be cited as the Tax Credits (Provision of Information) (Functions Relating to Health) (Scotland) Regulations 2004, shall come into force on 11th August 2004 and extend only to Scotland.

Purpose for which information may be provided

2.—(1) The purpose of conducting surveys of the health of children and young people under the age of 17 and their families, by the Scottish Ministers or persons providing services to them, or exercising functions on behalf of them, is prescribed under paragraph 9 of Schedule 5 to the Tax Credits Act 2002 (provision of information by the Board of Inland Revenue for health purposes).

(2) Nothing in these Regulations affects the operation of the Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 2003(2) or the Tax Credits (Provision of Information) (Functions Relating to Health) (No. 2) Regulations 2003(3).

Explanatory Note

(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 Scottish Ministers or persons providing services to them, or exercising functions on their behalf, for the purposes of functions relating to health as may be prescribed. These Regulations prescribe such functions.

Regulation 1 provides for the citation, commencement and extent of these Regulations.

Regulation 2 prescribes an additional function relating to health, namely the conduct of surveys into the health of children and young people under the age of 17 and their families. It also makes clear that these Regulations do not effect the operation of the Tax Credits (Provision of Information) (Functions Relating to Health) Regulations 2003 (S.I. 2003/731) or the Tax Credits (Provision of Information) (Functions Relating to Health) (No. 2) Regulations 2003 (S.I. 2003/1650).