Clause 29 - Incorrect statements etc.
Tax Credits Bill
5:45 pm
Mr Nigel Beard (Bexleyheath and Crayford, Labour)
With this it will be convenient to take amendment No. 114, in page 20, line 14, leave out ''fraudulently or''.
New clause 10—Fraudulent incorrect statements—
''(1) If a person fraudulently—
(a) makes an incorrect statement or declaration in or in connection with a claim for a tax credit or a notification of a change of circumstances given in accordance with regulations under section 6 or in response to a notice under section 17, or
(b) gives incorrect information or evidence in response to a requirement imposed on him by virtue of section 14(2), 15(2), 16(3) or 18(2) or regulations under section 24 he shall be guilty of an offence.
(2) A person guilty of an offence under subsection (1) above shall be liable on summary conviction to a fine not exceeding level 5 on the standard scale, or to imprisonment for a term not exceeding 6 months, or to both.''