The Tax Credits (Exercise of Functions) Order 2014

• Citation: S.I. 2014/3280
• Sections: 6

Section 1 Citation and commencement

This Order may be cited as the Tax Credits (Exercise of Functions) Order 2014 and comes into force on 1st April 2015.

Section 2 Interpretation

(1) In this Order—

“the 2002 Act ” means the Tax Credits Act 2002 ;

“the Administration Act ” means the Social Security Administration Act 1992 ;

“the 2013 Regulations ” means the Social Security (Overpayments and Recovery) Regulations 2013 ;

“notice” means a notice given under section 29 of the 2002 Act (recovery of overpayments of tax credits);

“penalty” means a penalty imposed under section 31 (incorrect statements etc. ) or 32 (failure to comply with requirements) of the 2002 Act.

(2) Any interest carried under section 37 of the 2002 Act on an amount specified in a notice or on a penalty is to be regarded for the purpose of this Order as if it were specified in the notice or formed part of the penalty respectively.

Section 3 Functions exercisable by the Secretary of State

(1) The functions of the Commissioners under section 2 of the 2002 Act specified in paragraph (2) are to be exercisable concurrently with the Secretary of State.

(2) The functions are those that relate to—

(a) the recovery from a person to whom a notice has been given of the amount specified in a notice;

(b) the recovery from a person on whom a penalty has been imposed of the amount of the penalty.

Section 4 Application of the Administration Act

(1) Subject to paragraph (2), the amount specified in a notice or, as the case may be, the amount of a penalty is, for the purposes of the Administration Act, to be treated as if it were an amount recoverable under section 71ZB of that Act .

(2) Section 71ZB of the Administration Act has effect in relation to the amount specified in a notice or, as the case may be, the amount of a penalty, as if subsection (3) were omitted.

Section 5 Application of the 2013 Regulations

(1) The amount specified in a notice is, for the purposes of the 2013 Regulations, to be treated as if it were an overpayment as defined in regulation 2 of those Regulations.

(2) The amount of a penalty is, for the purposes of the 2013 Regulations, to be treated as if it were an amount recoverable under a provision of the Administration Act specified in regulation 3(2) of those Regulations.

Section 6 Amendment of the 2013 Regulations

In the definition of “overpayment” in regulation 2 of the 2013 Regulations (interpretation) omit paragraph (b).