# Non-Domestic Rating Act 2023, Paragraph 47: Consequential amendments of the Act

Extent: E+W
Status: prospective

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.”

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Source: https://www.legislation.gov.uk/ukpga/2023/53/schedule/paragraph/47 (the official version)
Page: https://openlegislation.uk/non-domestic-rating-act-2023/schedule/paragraph-47
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.