(1) The appropriate authority may by order make provision about the practice and procedure for determining the amount of -

(a) any costs payable by virtue of section 39(4) and (5); and

(b) any interest payable in respect of those costs.

(2) Such provision may, in particular, include provision about appeals.

(3) Where any amounts required to be paid by virtue of section 39(4) and (5) have not been paid within a required period, the law enforcement agency concerned must take reasonable steps to recover them and any interest payable in respect of them.

(4) The appropriate authority must by order provide for what are reasonable steps for the purposes of subsection (3).

(5) Any amounts which have not been recovered despite the taking of the reasonable steps are recoverable -

(a) in England and Wales and Northern Ireland, as if due to the law enforcement agency concerned by virtue of a civil order or judgment.