{
  "url": "https://openlegislation.uk/tax-credits-act-2002/section-35",
  "json_url": "https://openlegislation.uk/tax-credits-act-2002/section-35.json",
  "legislation": "ukpga/2002/21",
  "legislation_title": "Tax Credits Act 2002",
  "legislation_url": "https://openlegislation.uk/tax-credits-act-2002",
  "path": "section/35",
  "kind": "section",
  "number": "35",
  "heading": "Offence of fraud",
  "text": "(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.\n(2) A person who commits an offence under subsection (1) is liable—\n(a) on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both, or\n(b) on conviction on indictment, to imprisonment for a term not exceeding seven years, or a fine, or both.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Pt. 1 repealed (1.2.2019 with savings in relation to specified cases in art. 3 of the commencing S.I.) by Welfare Reform Act 2012 (c. 5), s. 150(3), Sch. 14 Pt. 1; S.I.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"
    }
  ],
  "outstanding_effects": [
    {
      "type": "substituted for s. 35(2)",
      "affecting": "ukpga/2012/5",
      "affecting_title": "Welfare Reform Act 2012"
    }
  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2002/21/section/35",
    "retrieved_at": "2026-10-29T09:19:30.203543+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}