Part 5Social security: general

Administration of tax credits

I1122Tax credit fraud: investigation

In section 109A of the Social Security Administration Act 1992 (authorisations for investigators), at the end there is inserted—

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This section and sections 109B to 109C below apply as if—

a

the Tax Credits Act 2002 were relevant social security legislation, and

b

accordingly, child tax credit and working tax credit were relevant social security benefits for the purposes of the definition of “benefit offence“.