Schedule 6, Part 2, paragraph 16(2)

Provision under sub-paragraph (1)(c) may include— provision for the administrator to recover the penalty, and any interest or other financial penalty for late payment, as a civil debt; provision for the penalty, and any interest or other financial penalty for late payment to be recoverable, on the order of a court, as if payable under a court order.

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Source: legislation.gov.uk · retrieved 2026-07-30