Regulation 106 Recovery in a court of competent jurisdictionI1

England and Wales

(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).

Annotations