Paragraph 46 Consequential amendments of the ActI1

After paragraph 5C insert —

“Supplementary

5CA

(1)

Subject to sub-paragraph (2), any penalty imposed under paragraph 5ZA(1), (2) or (7) may be recovered by the officer of His Majesty’s Revenue and Customs 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.”