PART VIII U.K. ADMINISTRATION AND COLLECTION

Penalties U.K.

252 Effect of award by [F1 the tribunal]. U.K.

Any penalty awarded by the [F2 tribunal] shall be recoverable by the Board as a debt due to the Crown.

Textual Amendments

F1 S. 252 sidenote: words substituted (1.4.2009) by virtue of The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 124(2)

F2 Word in s. 252 substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 124(3)