In Schedule 5 to the Tax Credits Act 2002 (c. 21) (use and disclosure of information), after paragraph 10 insert—
In relation to an offence committed under sub-paragraph (5) of paragraph 10A of Schedule 5 to the Tax Credits Act 2002 (c. 21) (as inserted by subsection (1) above) before 2 May 2022, the reference in sub-paragraph (7)(b) of that paragraph to twelve months shall be read as a reference to six months.