[F119ENon-compliance with notice of underpayment: recovery of penaltyU.K.
A financial penalty payable under a notice of underpayment—
(a)in England and Wales, is recoverable, if [F2the county court] so orders, under section 85 of the County Courts Act 1984 or otherwise as if it were payable under an order of that court;
(b)in Scotland, may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland;
(c)in Northern Ireland, is recoverable, if the county court so orders, as if it were payable under an order of that court.]
Textual Amendments
F1Ss. 19-19H substituted for ss.19-22F (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(1), 22(1)(a) (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3, Sch.)
F2Words in s. 19E(a) substituted (22.4.2014) by Crime and Courts Act 2013 (c. 22), s. 61(3), Sch. 9 para. 52; S.I. 2014/954, art. 2(c) (with art. 3) (with transitional provisions and savings in S.I. 2014/956, arts. 3-11)
Modifications etc. (not altering text)
C1S. 19E(a) modified (temp.) (6.4.2009) by Employment Act 2008 (c. 24), ss. 9(2), 22(1)(a) (with s. 9(7)); S.I. 2009/603, art. 2 (with art. 3, Sch.)