SCHEDULES

SCHEDULE 9 Non-Domestic Rating: Administration

Information

C1F15D

1

Subject to sub-paragraph (2) below, any penalty imposed under paragraph 5A above may F2—

a

in a case which relates to a request for information made by a valuation officer, be recovered by the valuation officer concerned as a civil debt due to the valuation officer;

b

in a case which relates to a request for information made by a billing authority in Wales, be recovered by the authority concerned as a civil debt due to the authority.

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.