{
  "url": "https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014/article-3",
  "json_url": "https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014/article-3.json",
  "legislation": "uksi/2014/3280",
  "legislation_title": "The Tax Credits (Exercise of Functions) Order 2014",
  "legislation_url": "https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014",
  "path": "article/3",
  "kind": "article",
  "number": "3",
  "heading": "Functions exercisable by the Secretary of State",
  "text": "(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.\n(2) The functions are those that relate to—\n(a) the recovery from a person to whom a notice has been given of the amount specified in a notice;\n(b) the recovery from a person on whom a penalty has been imposed of the amount of the penalty.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2014/3280/article/3",
    "retrieved_at": "2026-10-28T23:53:54.500001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}