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8.—(1) Regulation 10 of the Universal Credit (Transitional Provisions) Regulations (Northern Ireland) 2016(1) (modification of tax credits legislation: overpayments and penalties) is amended as follows.
(2) In paragraph (3)—
(a)in sub-paragraph (a), for head (ii) substitute—
“(ii)in paragraph (b), for the words from “as if it were” to the end substitute “as an overpayment of universal credit”;”;
(b)omit sub-paragraph (b).
(3) Omit paragraph (4).
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