Welfare Reform Act 2012 (c. 5)

Part 5 U.K. Social security: general

Administration of tax credits U.K.

122 Tax credit fraud: investigation E+W+S

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

“(9) 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“.”

Commencement Information

I1 S. 122 in force at 6.6.2012 by S.I. 2012/1246, art. 2(2) (as amended (31.5.2012) by S.I. 2012/1440, art. 2)