3.—(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 (Northern Ireland) Act, to be treated as if it were an amount recoverable under section 69ZB of that Act(1).
(2) Section 69ZB of the Administration (Northern Ireland) 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.
Section 69ZB is inserted by article 109(1) of the Welfare Reform (Northern Ireland) Order 2015 (No.2006 (N.I.1)).