This Section outlines the procedures for recovering penalties when a notice of underpayment imposing a requirement to pay a penalty is not complied with.
	Subsection (1) states that in England and Wales, penalties are recoverable as if they were payable under a county court order.
	Subsection (2) provides that, in Scotland, penalties can be enforced like an extract registered decree arbitral with a warrant for execution from the sheriff court.
	Subsection (3) states that in Northern Ireland, penalties are recoverable as if they were payable under a county court order.
	Subsection (4)(a) states that where action is taken to recover a penalty under this Section in relation to England and Wales, the penalty is to be treated as if it were judgment of the county court for the purposes of section 98 of the Courts Act 2003 (register of judgments and orders etc). Subsection (4)(b) states that where such action is taken in relation to Northern Ireland, for the purposes of Article 116 of the Judgments Enforcement (Northern Ireland) Order 1981 (register of judgments), the penalty is to be treated as if it were a judgment in respect of which an application has been accepted under Article 22 or 23(1) of that Order.
	Subsection (5) defines "penalty" as a penalty payable under a notice of underpayment.
Part 5: Enforcement of Labour Market Legislation Notice of Underpayment Section 115 –Enforcement of requirement to pay penalty