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

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Source: https://www.legislation.gov.uk/uksi/2014/3280/article/3 (the official version)
Page: https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014/article-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.