In section 6B of the Social Security Fraud Act 2001 (loss of benefit in case of conviction, penalty or caution for benefit offence)—
in the heading, for "penalty or caution" there is substituted ;" or penalty "
in subsection (1), after paragraph (a) there is inserted "or";
subsection (1)(c) (cautions) is repealed;
in subsection (13), in the definition of "disqualifying event", after "(1)(a)" there is inserted "or".
In section 36A of the Tax Credits Act 2002 (loss of tax working tax credit in case of conviction, penalty or caution for benefit offence) subsection (1)(c) (cautions) is repealed.