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.