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The Tax Credits (Exercise of Functions) Order 2014
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- UK Statutory Instruments
- 2014 No. 3280
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EXPLANATORY NOTE
(This note is not part of the Order)
Article 3 of this Order allows the Secretary of State to recover, concurrently with the Commissioners for Her Majesty’s Revenue and Customs, amounts specified in notices given under section 29 of the Tax Credits Act 2002 (c.21)(which specify amounts of overpayments of tax credits), the amounts of penalties imposed under section 31 or 32 of that Act (which are imposed respectively in connection with the making of incorrect statements and failing to comply with requirements in connection with claims for, and awards of, tax credits) and interest carried on those amounts.
Articles 4 and 5 provide that those amounts are to be treated as if they were amounts recoverable by the Secretary of State under certain provisions of the Social Security Administration Act 1992 (c.5) and the Social Security (Overpayments and Recovery) Regulations 2013 (S.I.2013/384). Article 6 makes a consequential amendment to those Regulations.
A full impact assessment has not been produced for this instrument as it has no impact on business or civil society organisations.
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