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47After 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.”
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