Version Superseded: 01/04/2021
Point in time view as at 02/12/2014.
Local Government Finance Act 1988, Paragraph 5D is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
[F15D(1)Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may be recovered by the valuation officer concerned as a civil debt due to him.E+W
(2)No claim to recover any such penalty may be made—
(a)before the end of the period mentioned in paragraph 5C(2) above, or
(b)if an appeal is made under paragraph 5C above, before the appeal is finally disposed of.]
Textual Amendments
F1Sch. 9 paras. 5A-5H inserted (18.9.2003) by Local Government Act 2003 (c. 26), ss. 72(4), 128(1)(a)
Modifications etc. (not altering text)
C1Sch. 9 paras. 5A-5E power to apply (with modifications) conferred (16.7.2014 for E. for specified purposes, 2.12.2014 for E. in so far as not already in force) by Business Rate Supplements Act 2009 (c. 7), s. 32, Sch. 2 para. 8(2)(c) (with s. 31); S.I. 2014/1860, art. 2; S.I. 2014/3200, art. 2
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