PART 1 Introductory

Citation, commencement and extent

1. —(1) This Order may be cited as the Social Security (Scotland) Act 2018 (Information-Sharing and Scottish Child Payment) (Consequential Provision and Modifications) Order 2020.

(2) This Order comes into force immediately after the coming into force of the first Regulations made undersection 79 of the Social Security (Scotland) Act 2018( 2 ).

(3) Except as provided in paragraph (4), this Order extends to the whole of the United Kingdom.

(4) Each amendment made by this Order has the same extent as the provision being amended.

PART 2 Information-sharing

Information-sharing

2. —(1) This paragraph applies to information which is held for the purposes of any HMRC functions—

(a) by the Commissioners for Her Majesty’s Revenue and Customs, or

(b) by a person providing services to them.

(2) Information to which paragraph (1) applies may be supplied to the Scottish Ministers, or to a person providing services to the Scottish Ministers, for use for the purposes of a relevant Scottish social security function.

(3) This paragraph applies to information which is held for the purposes of a relevant Scottish social security function by the Scottish Ministers or by a person providing services to the Scottish Ministers.

(4) Information to which paragraph (3) applies may be supplied—

(a) to the Commissioners for Her Majesty’s Revenue and Customs, or

(b) to a person providing services to them,

for use for the purposes of HMRC functions.

(5) Information supplied under this article must not be supplied by the recipient of the information to any other person or body without—

(a) the authority of the Commissioners for Her Majesty’s Revenue and Customs, in the case of information supplied under paragraph (2),

(b) the authority of the Scottish Ministers, in the case of information supplied under paragraph (4).

(6) Where information supplied under this article has been used for the purposes for which it was supplied, it is lawful for it to be used for any purposes for which information held for those purposes could be used.

(7) In this article—

“HMRC functions” means any function—

“relevant Scottish social security function” is any function of the Scottish Ministers underthe Social Security (Scotland) Act 2018 and any regulations made under it.

(8) This article does not limit the circumstances in which information may be supplied apart from this article.

PART 3 Disregards and exception in relation to Scottish Child Payment

Amendment of the Income Support (General) Regulations 1987

3. —(1)The Income Support (General) Regulations 1987( 6 ) are amended as follows.

(2) In Schedule 9 (sums to be disregarded in the calculation of income other than earnings), after paragraph 83 insert—

“ 84. Any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

(3) In Schedule 10 (capital to be disregarded), in paragraph 7(1)(a), for “6, 8, 9 or 76A of Schedule 9” substitute “6, 8, 9, 76A or 84 of Schedule 9”.

Amendment of the Jobseeker’s Allowance Regulations 1996

4. —(1)The Jobseeker’s Allowance Regulations 1996( 7 ) are amended as follows.

(2) In Schedule 7 (sums to be disregarded in the calculation of income other than earnings), after paragraph 79 insert—

“ 80. Any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

(3) In Schedule 8 (capital to be disregarded), in paragraph 12(1)(a), for “7, 9, 10 or 72A of Schedule 7” substitute “7, 9, 10, 72A or 80 of Schedule 7”.

Amendment of the State Pension Credit Regulations 2002

5. —(1)The State Pension Credit Regulations 2002( 8 ) are amended as follows.

(2) In regulation 15(1) (social security benefits that are not prescribed as income for the purposes of section 15(1)(e) of the State Pension Credit Act 2002), after sub-paragraph (rc) insert—

“ (rd) any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

(3) In Part 1 of Schedule 5 (capital disregarded for the purpose of calculating income), in paragraph 20(2), after sub-paragraph (t) insert—

“ (u) any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

Amendment of the Housing Benefit Regulations 2006

6. —(1)The Housing Benefit Regulations 2006( 9 ) are amended as follows.

(2) In Schedule 5 (sums to be disregarded in the calculation of income other than earnings), after paragraph 70 insert—

“ 71. Any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

(3) In Schedule 6 (capital to be disregarded), in paragraph 9(1)(a), for “6, 8 or 9 of Schedule 5” substitute “6, 8, 9 or 71 of Schedule 5”.

Amendment of the Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006

7. —(1)The Housing Benefit (Persons who have attained the qualifying age for state pension credit) Regulations 2006( 10 ) are amended as follows.

(2) In regulation 29 (meaning of “income”), after paragraph 1(j)(xviid) insert—

“ (xviie) any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

(3) In Part 1 of Schedule 6 (capital to be disregarded generally), in paragraph 21(2), after paragraph (s) insert—

“ (t) any Scottish child payment assistance given in accordance with section 79 of the Social Security (Scotland) Act 2018. ” .

Amendment of the Employment and Support Allowance Regulations 2008

8. —(1)The Employment and Support Allowance Regulations 2008( 11 ) are amended as follows.

(2) In Schedule 8 (sums to be disregarded in the calculation of income other than earnings), after paragraph 71 insert—

“ 72. Any Scottish child payment assistance given in accordance with the section 79 of the Social Security (Scotland) Act 2018. ” .

(3) In Schedule 9 (capital to be disregarded), in paragraph 11(1)(a), for “8, 10, 11 or 66 of Schedule 8” substitute “8, 10, 11, 66 or 72 of Schedule 8”.