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

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Source: https://www.legislation.gov.uk/uksi/2014/3280/article/5 (the official version)
Page: https://openlegislation.uk/tax-credits-exercise-of-functions-order-2014/article-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.