# Tax Credits Act 2002, Section 35: Offence of fraud


(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.
(2) A person who commits an offence under subsection (1) is liable—
(a) on summary conviction, to imprisonment for a term not exceeding six months, or a fine not exceeding the statutory maximum, or both, or
(b) on conviction on indictment, to imprisonment for a term not exceeding seven years, or a fine, or both.

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Source: https://www.legislation.gov.uk/ukpga/2002/21/section/35 (the official version)
Page: https://openlegislation.uk/tax-credits-act-2002/section-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.