Regulation 16 Recovery of amount unpaid and interestI1

In this regulation, “the unpaid amount” means any amount or interest which a contractor is liable to pay under regulation 10(6), 11(8), 12(2)(b) or 13(2).

Part 6 of TMA (collection and recovery) applies to the recovery of the unpaid amount F1or combined amount and any interest on it as if it were income tax charged on the contractor but with the modification indicated in paragraph (3).

Summary proceedings for the recovery of the unpaid amount may be brought in England and Wales or Northern Ireland at any time before the end of the period which applies for the purposes of the regulation, as shown in Table 1.

Proceedings against a contractor may be brought for the recovery of the unpaid amount F3or unpaid combined amount and any interest on it without distinguishing the amounts which the employer is liable to pay in respect of each sub-contractor and without specifying the sub-contractor in question.

The unpaid amount F4or unpaid combined amount and any interest on it is one cause of action or one matter of complaint for the purposes of proceedings under sections 65, 66 and 67 of TMA^f1 (magistrates' courts, county courts and inferior courts in Scotland).

But paragraphs (4) and (5) do not prevent the bringing of separate proceedings for the recovery of each of the amounts which the contractor is liable to pay for any tax period in respect of each of the sub-contractors.