This section has no associated Explanatory Memorandum
20. An offence under section 35 of the Tax Credits Act 2002 M1 (offence of fraud).U.K.
Marginal Citations
M12002 c.21. Section 35 was amended by section 124 of the Welfare Reform Act 2012 (c.5), and will be repealed when Schedule 14 to that Act comes into force.