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4. (1) Where a liability order has been made, a charge for payment under section 38 of the Act of 1991 shall be in Form 5.
(2) The period for payment specified in any charge under this rule shall be–
(a)14 days where the person on whom it is served is within the United Kingdom; and
(b)28 days where the person on whom it is served is outwith the United Kingdom or his whereabouts are unknown.