Legislation – Welfare Reform Act 2012
Changes to legislation:
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Part 5Social security: general
Administration of tax credits
122Tax credit fraud: investigation
“(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“.”