This section applies where a sum is payable to the Secretary of State as a penalty under section 105Z20.
In England and Wales, the penalty is recoverable as if it were payable under an order of the county court.
In Scotland, the penalty may be enforced in the same manner as an extract registered decree arbitral bearing a warrant for execution issued by the sheriff court of any sheriffdom in Scotland.
In Northern Ireland, the penalty is recoverable as if it were payable under an order of a county court in Northern Ireland.
Where action is taken under this section for the recovery of a sum payable as a penalty under section 105Z20, the penalty is—