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SCHEDULES

SCHEDULE 16Penalties

Enforcement of payment

9(1)The Commissioner must not take action to recover a penalty unless—

(a)the period specified in accordance with paragraph 6 has ended,

(b)any appeals against the penalty notice have been decided or otherwise ended,

(c)if the penalty notice has been varied, any appeals against the penalty variation notice have been decided or otherwise ended, and

(d)the period for the person to whom the penalty notice was given to appeal against the penalty, and any variation of it, has ended.

(2)In England and Wales, a penalty is recoverable—

(a)if the county court so orders, as if it were payable under an order of that court;

(b)if the High Court so orders, as if it were payable under an order of that court.

(3)In Scotland, a penalty may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.

(4)In Northern Ireland, a penalty is recoverable—

(a)if a county court so orders, as if it were payable under an order of that court;

(b)if the High Court so orders, as if it were payable under an order of that court.