120 Loss of tax credits
Welfare Reform Act 2012 (2012 c 5) | Legislation

120  Loss of tax credits

(1)     The Tax Credits Act 2002 is amended as follows.

(2)     After section 36 there is inserted—

“Loss of tax credit provisions

36A Loss of working tax credit in case of conviction etc for benefit offence

(1)     Subsection (4) applies where a person (“the offender”)—

(a)     is convicted of one or more benefit offences in any proceedings, or

(b)     after being given a notice under subsection (2) of the appropriate penalty provision by an appropriate authority, agrees in the manner specified by the appropriate authority to pay a penalty under the appropriate penalty provision to the appropriate authority, in a case where the offence to which the notice relates is a benefit offence, or

(c)     is cautioned in respect of one or more benefit offences.

(2)     In subsection (1)(b)—

(a)     “the appropriate penalty provision” means section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) or section 109A of the Social Security Administration (Northern Ireland) Act 1992 (the corresponding provision for Northern Ireland);

(b)     “appropriate authority” means—

(i)     in relation to section 115A of the Social Security Administration Act 1992, the Secretary of State or an authority which administers housing

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