The Loss of Tax Credits (Specified Day) Order 2013
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.