# The Tax Credits (Exercise of Functions) Order 2014, Article 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.

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Source: https://www.legislation.gov.uk/uksi/2014/3280/article/2 (the official version)
Page: https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.