# Non-Domestic Rating Act 2023, Paragraph 46: Consequential amendments of the Act

Extent: E+W
Status: prospective

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.”

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Source: https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/46 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-46
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.