Prospective
Consequential amendments of the ActE+W
This section has no associated Explanatory Notes
47After paragraph 5CA (inserted by paragraph 46) insert—
“5CB(1)Subject to sub-paragraph (2), any penalty imposed under sub-paragraph (1) or (3) of paragraph 5ZC or sub-paragraph (3) of paragraph 5ZD may be recovered by the valuation officer concerned as a civil debt due to the officer.
(2)No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.”
Commencement Information
I1Sch. para. 47 not in force at Royal Assent, see s. 19(6)