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.”