(1) This section applies in relation to any penalty payable to the Commissioner by virtue of section 55A.
(2) In England and Wales, the penalty is recoverable -
(a) if the county court so orders, as if it were payable under an order of that court;
(b) if the High Court so orders, as if it were payable under an order of that court.
(3) 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.
(4) In Northern Ireland, the penalty is recoverable -
(a) if a county court so orders, as if it were payable under an order of that court;
(b) if the High Court so orders, as if it were payable under an order of that court.