SCHEDULEConsequential provision
PART 4Provision consequential on sections 12 and 13
I147Consequential amendments of the Act
After paragraph 5CA (inserted by paragraph 46) insert—
5CB
1
Subject to sub-paragraph (2), any penalty imposed under sub-paragraph (1) or (3) of paragraph 5ZC or sub-paragraph (3) of paragraph 5ZD may be recovered by the valuation officer concerned as a civil debt due to the officer.
2
No claim to recover any such penalty may be made before the end of the period within which the penalty must be paid.