Article 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.