The Tax Credits (Exercise of Functions in relation to Northern Ireland and Notices for Recovery of Tax Credit Overpayments) Order 2017
Articles 3 to 5 of this Order apply and amend legislation applying in Northern Ireland to allow for the recovery of the following amounts. They are amounts specified in notices given under section 29 of the Tax Credits Act 2002 (c.21) (“the 2002 Act”) (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, when read with article 2(2), the amounts of interest carried on those amounts.