Regulation 106 Recovery in a court of competent jurisdiction
(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).