Section 115A of the Social Security Administration Act 1992 (penalty as alternative to prosecution) is amended as follows.
After subsection (1) there is inserted—
In subsection (2)(a) for "such proceedings" there is substituted "proceedings referred to in subsection (1) or (1A) above".
In subsection (4)—
in paragraph (a), after "is" there is inserted ;" or would have been "
in paragraph (b), at the end there is inserted "or to the act or omission referred to in subsection (1A)(a)."
In subsections (6) and (7), at the beginning there is inserted "In a case referred to in subsection (1)".
In subsection (7B)(a), after "is", in both places, there is inserted ." or would have been "
In subsection (8) after "subsection (1)(a)" there is inserted ." or (1A)(b) "
In the Social Security Fraud Act 2001—
in section 6B(1)(b), the words "by reference to any overpayment" are repealed and for "the offence mentioned in subsection (1)(b) of the appropriate penalty provision" there is substituted ;" the offence to which the notice relates "
in sections 6C(2)(b) and (3), 8(7)(b) and (8) and 9(7)(b) and (8), for "the overpayment" there is substituted ." any overpayment made "