Section 14 Restriction on availability of powers: penaltiesI1 I2

England and Wales

The Minister may exercise the powers in Chapter 4 to recover an amount due in respect of a penalty only when—

(a)

the period for appealing mentioned in section 61 (2)(a) has passed without an appeal being brought, or

(b)

any appeal against the penalty has been finally determined (see section 74 (4)).

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