In consequence of the range of information necessary for the proper administration of social security functions, this Order provides a mechanism for the sharing of information relevant to devolved Scottish social security functions between Her Majesty’s Revenue and Customs (“HMRC”) and the Scottish Ministers. It also amends social security legislation in Great Britain as a consequence of the making of regulations under section 79 of the Social Security (Scotland) Act 2018 (asp 9) to provide for a top-up payment (“the Scottish Child Payment”) to be made in respect of various reserved benefits.