Commentary on Sections Part 5: Social security: General Section 125: Unauthorised disclosure of information relating to tax credit offences
647.Section 125 makes an insertion into paragraph 1 of Part 2 of Schedule 4 to the SSAA 1992 (persons employed in social security administration or adjudication) so the scope of Part 1 of that Schedule includes the investigation or prosecution of offences relating to tax credits as well as social security benefits. Part 1 of Schedule 4 is relevant to section 123 of the SSAA 1992, which makes it an offence to disclose information unlawfully. This helps safeguard against inappropriate disclosure of information that DWP staff receive during the course of their employment.