Explanatory note

This Order is made under sections 36A(10) and 36C(7) of the Tax Credits Act 2002 (“the Act”). It specifies 6 April 2013 as the day for the purposes of sections 36A to 36D of the Act. Where an offence: a) is of a type mentioned in section 36A(10) or 36C(7) of the Act and b) is committed on or after the day specified by Order made by the Treasury under those subsections, it is a “benefit offence” for the purposes of sections 36A to 36D of the Act.

A full Impact Assessment has not been produced for this Order as a sanction and penalty impact assessment was published for the 2012 Act (http://services.parliament.uk/bills/2010-11/welfarereform.html). The new loss of benefit regime will be monitored to ensure both the effectiveness of the measure and equality of treatment.