Section 92F Enforcement of penalty noticesF1

This section applies if a person who is liable to pay an amount to the Commissioner under a penalty notice has not paid the whole or any part of that amount when it is required to be paid.

In England and Wales the Commissioner may recover the unpaid amount on the order of the county court as if it were payable under an order of that court.

In Scotland payment of the unpaid amount may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.

In Northern Ireland the Commissioner may recover the unpaid amount on the order of a county court as if it were payable under an order of that court.