Full legislation
s.(4)
(4)
(4) Nothing in this section shall affect the right of the Government, which is hereby declared, to— (a) sue the person surcharged for the recovery of the amount of any surcharge as a civil debt due to the Government; or (b) sue any person for the recovery of any amount as a civil debt notwithstanding that a person may be subject to a surcharge in respect of part or all of that amount.