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The Welfare Reform Act 2012 (Commencement No. 2) (Amendment) Order 2012

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EXPLANATORY NOTE

(This note is not part of the Order)

This Order amends the second Commencement Order made under the Welfare Reform Act 2012 (c.5) (“the Act”) so as to prevent section 124 of the Act coming into force on 6th June 2012. Section 124 provides for offences of tax credit fraud up to the value of £20,000 to be tried summarily only.

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