An Inland Revenue worker involved in a tax scam has been jailed for 30 months.
Imran Ayub claimed he had been terrorised into the scam
At Edinburgh Sheriff Court, Imran Ayub, 25, of Woodlands, Glasgow, pleaded guilty to defrauding the Inland Revenue of £146,377 between 2003 and 2004.
He was working as an advisor on the Tax Credit Helpline based in Livingston and passed on confidential information about genuine claimants to others.
Two other men from Glasgow - Thomas McLaughlin and Zahid Anwar - were jailed for their part in the scam.
The court heard Ayub passed on confidential information to others who used the details to make fraudulent claims.
Thousands of pounds were diverted into the bank accounts of McLaughlin, 48, and Anwar, 26.
McLaughlin pleaded guilty to allowing £98,451 of illegally obtained money to pass through his bank account.
Anwar admitted allowing £40,743 of illegally obtained money to pass through his account.
Ayub claimed he had been terrorised into joining the scheme by another man who threatened him with baseball bats and a gun.
Anwar and McLaughlin were part of a sophisticaetd scam
He claimed to have received only £1,400 for his part in the scam.
Defence counsel Paul Nelson said Ayub had acted uncharacteristically out of fear.
McLaughlin claimed to have been approached by someone in a pub and asked if he wanted to make some money.
Anwar was said to have been approached by individuals and asked to "turn a blind eye" to his account being used.
He claimed to have no knowledge of what the scam was, but benefited by £12,000.
The court was told that money had been repaid.
Jailing McLaughlin for 16 months and Anwar for 10 months, Sheriff Derrick McIntyre described the scam as sophisticated and well thought out.
Another employee at the centre, Nasir Ahmed, 39, of Newarthill, Motherwell, pleaded guilty to defrauding the Inland Revenue of £98,475.
He failed to appear for a court hearing and a warrant was issued for his arrest.