ScheduleExemption certificates
Enforcement
8
If a person does not pay the whole or any part of a penalty which the person is liable to pay under this Schedule (including an amount payable by virtue of paragraph 6(3)), the penalty or part of the penalty is recoverable—
(a)
in England and Wales, as if it were payable under an order of the county court,
(b)
in Scotland, 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, and
(c)
in Northern Ireland, as if it were payable under an order of a county court in Northern Ireland.