Part 5

Social security: general

Administration of tax credits

Information-sharing for prevention etc of tax credit fraud
123
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in that paragraph, the final “or” is repealed, and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.
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)