Section 122 — Welfare Reform Act 2012: Tax credit fraud: investigation

Tax credit fraud: investigation 122 In section 109A of the Social Security Administration Act 1992 (authorisations for investigators), at the end there is inserted— 9 This section and sections 109B to 109C below apply as if—

a the Tax Credits Act 2002 were relevant social security legislation, and b accordingly, child tax credit and working tax credit were relevant social security benefits for the purposes of the definition of “benefit offence“.