[F135 Offence of fraudU.K.
This section has no associated Explanatory Notes
(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.]
Textual Amendments
F1Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I. 2019/167, arts. 2, 3