Part 1

Tax credits

Fraud

Offence of fraud
35
1
A person commits an offence if he is knowingly concerned in any fraudulent activity undertaken with a view to obtaining payments of a tax credit by him or any other person.
2
A person who commits an offence under subsection (1) is liable—
a
on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both, or
b
on conviction on indictment, to imprisonment for a term not exceeding seven years, or a fine, or both.