106.—(1) An amount—
(a)which has become payable to a collecting authority in accordance with these Regulations;
(b)which has not been paid; and
(c)in respect of which a liability order has not been made,
may (as an alternative to recovery under a liability order) be recovered in a court of competent jurisdiction.
(2) A liability order may not be made in respect of any amount in relation to which proceedings have been instituted under paragraph (1).
Commencement Information
I1Reg. 106 in force at 6.4.2010, see reg. 1