Section 13 Penalties etcI1 I2

England and Wales

(1)

The Minister may exercise the powers in Chapter 4 to recover amounts due in respect of—

(a)

a penalty under Chapter 5, and

(b)

relevant costs.

(2)

For the purposes of this Part, references to—

(a)

an “amount due in respect of a penalty under Chapter 5” include late payment interest due in respect of a penalty (see section 62), and

(b)

“relevant costs” are to—

(i)

costs that are awarded by a court or tribunal on or in relation to a claim for a recoverable amount, and

(ii)

costs that are reasonably incurred by the Minister in exercising the powers in Chapter 4.

Annotations