Commentary on Sections Part 7 – Payment and Enforcement Sections 169-170 – Recovery
197.Section 169 provides for unpaid tax or penalties below £2,000 to be recoverable in the magistrates’ court as a civil debt. This is without prejudice to other recovery or enforcement mechanisms that may be at WRA’s disposal (for example through the County Court or High Court). The Welsh Ministers may by regulations increase this amount.
198.If a person does not pay the WRA a sum that is due (tax, penalty or interest), section 170 provides for the WRA to recover the sum by taking and selling goods owned by the person using the procedure in Schedule 12 to the Tribunals, Courts and Enforcement Act 2007.