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

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Source: https://www.legislation.gov.uk/uksi/2014/3280/article/4 (the official version)
Page: https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.