122Tax credit fraud: investigationE+W+S
This section has no associated Explanatory Notes
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
I1S. 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)