Enforcement

Non-compliance with notice of underpayment: recovery of penalty
19E
A financial penalty payable under a notice of underpayment—
a
in England and Wales, is recoverable, if
the county court
so orders, under section 85 of the County Courts Act 1984 or otherwise as if it were payable under an order of that court;
b
in Scotland, 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;
c
in Northern Ireland, is recoverable, if the county court so orders, as if it were payable under an order of that court.
Ss. 19-19H substituted for ss.19-22F (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(1), 22(1)(a) (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3, Sch.)
S. 19E(a) modified (temp.) (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(2), 22(1)(a) (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3, Sch.)
Words in s. 19E(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)