Sch 5 para 16E
(1) This paragraph applies where a penalty imposed by a final enforcement notice given under paragraph 16C, or any part of such a penalty, has not been paid by the date on which it is required to be paid and— (a) an appeal under paragraph 16D has not been brought before the end of the period mentioned in sub-paragraph (5) of that paragraph, or (b) any such appeal that was brought has been determined, withdrawn or otherwise disposed of. (2) The CMA may recover from the person on whom the penalty was imposed any of the penalty and any interest which has not been paid. (3) Any such penalty and interest may be recovered summarily (or, in Scotland, recovered) as a civil debt by the CMA.