124 Tax credit fraud: prosecution and penalties
Welfare Reform Act 2012 (2012 c 5) | Legislation

124  Tax credit fraud: prosecution and penalties

In section 35 of the Tax Credits Act 2002 (offence of fraud), for subsection (2) there is substituted—

“(2)     Where a person is alleged to have committed an offence under this section in relation to payments of a tax credit not exceeding £20,000, the offence is triable summarily only.

(3)     A person who commits an offence under this section is liable on summary conviction pursuant to subsection (2) to imprisonment for a term not exceeding the applicable term, or a fine not exceeding level 5 on the standard scale, or both.

(4)     In subsection (3) the applicable term is—

(a)     for conviction in England and Wales, 51 weeks;

(b)

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