15(1)The provisions of the Management Act which are set out in sub-paragraph (2) below (which all relate to the recovery of tax) shall apply, subject to the modifications set out in sub-paragraph (3) below, in relation to—U.K.
(a)amounts of windfall tax due from any company,
(b)any penalty under this Schedule, or
(c)any interest for which a company is liable under paragraph 12 above or 17(5)(g) below,
as they apply in relation to sums charged by way of tax; and, in the case of amounts falling within paragraph (b) or (c) above, those provisions shall so apply as if those amounts were amounts of tax due and payable under an assessment.
(2)The provisions applied by sub-paragraph (1) above are—
(a)section 61 (distraint);
(b)sections 63 and 63A (recovery in Scotland);
(c)sections 66 to 68 (court proceedings for the recovery of tax);
(d)section 70(1) (certificate of non-payment); and
(e)section 70A (payment by cheque).
(3)The modifications mentioned in that sub-paragraph are as follows—
(a)in all those provisions references to the collector shall be deemed to include references to any other officer of the Board;
(b)in section 63, the words “under section 60 of this Act” in subsection (1)(b) shall be deemed to be omitted and so shall subsections (3) and (4); and
(c)in section 70A—
(i)the reference in subsection (1) to the purposes of the Management Act and the provisions mentioned in subsection (2) of that section shall be deemed to be a reference to the purposes of this Part; and
(ii)subsection (2) shall be deemed to be omitted.