SCHEDULES

SCHEDULE 9 Non-Domestic Rating: Administration

Collection and recovery

4

(1)

This paragraph applies to—

(a)

any sum which has become payable to the F1appropriate national authority under any provision included under paragraph 2 above and has not been paid;

(b)

any sum which has become payable (by way of repayment) to a person other than a F2billing authority or the F3appropriate national authority under any provision included under paragraph 2 above and has not been paid.

(2)

Regulations under this Schedule may include provision that such a sum shall be recoverable in a court of competent jurisdiction.