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123Information-sharing for prevention etc of tax credit fraud
(1) Section 122B of the Social Security Administration Act 1992 (supply of government information for fraud prevention etc) is amended as follows.
(2) In subsection (2)(a), after “social security” there is inserted “or tax credits”.
(3) In subsection (3)—
(a) in paragraph (b), after “1995” there is inserted “, the Tax Credits Act 2002”,
(b) in that paragraph, the final “or” is repealed, and
(c) after paragraph (c) there is inserted
“or
(d) it is supplied under section 127 of the Welfare Reform Act 2012.”
NOTES
Initial Commencement
To be appointed
To be appointed: see s 150(3).
Taxes Management99
Social Security & Benefits Offences99
Welfare, Housing & Social Security Law99
Criminal Law & Disposition of Offenders96
Personal Taxes96
Financial & Business Offences96
Offences against the State & the General Public96
Tax Offences96
Tax Law99
Full Table of Contents
- 124 Tax credit fraud: prosecution and penalties
- 125 Unauthorised disclosure of information relating to tax credit offences
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