Section 206(1)

This section applies where a monetary penalty imposed under Chapter 4, or any part of such a penalty, has not been paid by the date on which it is required to be paid and— an appeal to a court against the imposition of the penalty has not been brought before the end of the period within which it is required to be brought, or any such appeal that was brought has been determined, withdrawn or otherwise disposed of.

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