SCHEDULE E+WConsequential provision

Prospective

PART 4 E+WProvision consequential on sections 12 and 13

Consequential amendments of the Act E+W

46 After paragraph 5C insert —

“Supplementary

5CA (1) Subject to sub-paragraph (2), any penalty imposed under paragraph 5ZA(1), (2) or (7) may be recovered by the officer of His Majesty’s Revenue and Customs concerned as a civil debt due to the officer.

(2) No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.”

Commencement Information

I1 Sch. para. 46 not in force at Royal Assent, see s. 19(4)(b)