OpenLegislation

Paragraph 47 Consequential amendments of the ActI1

England and Wales Not yet in force

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

After paragraph 5CA (inserted by paragraph 46) insert—

“5CB
(1)

Subject to sub-paragraph (2), any penalty imposed under sub-paragraph (1) or (3) of paragraph 5ZC or sub-paragraph (3) of paragraph 5ZD may be recovered by the valuation officer 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.”

Annotations

Commencement

I1

Sch. para. 47 not in force at Royal Assent, see s. 19(6)