Welfare Reform Act 2012 (c. 5)

Part 5 U.K. Social security: general

Administration of tax credits U.K.

123 Information-sharing for prevention etc of tax credit fraud E+W+S

(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(b) in that paragraph, the final “or” is repealed, and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.”

Commencement Information

I1 S. 123 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)