113 Penalty in respect of benefit fraud not resulting in overpayment

Penalties as alternative to prosecution

113  Penalty in respect of benefit fraud not resulting in overpayment

(1)     Section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) is amended as follows.

(2)     After subsection (1) there is inserted—

“(1A)     This section also applies where—

(a)     it appears to the Secretary of State or an authority that there are grounds for instituting proceedings against a person for an offence (under this

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