488Recovery of premium or penalty

488 Recovery of premium or penalty (1) Any premium or penalty imposed by or under this Part and which is unpaid may be sued for and recovered, irrespective of the amount of the premium or penalty, in any court of competent jurisdiction by the Authority suing in the name of the Authority or by a person employed in the administration of this Act and authorised to sue for and recover premium or penalty on behalf of the Authority suing in the name of the Authority. (2) For the purposes of section 5 of the **Limitations of Actions Act 1958**, the date on which a cause of action accrues in respect of the recovery of a premium or penalty imposed under this Part is— (a) if the Authority and employer have entered into a payment arrangement in respect of the premium or penalty, any day or date on which the premium or penalty is payable under that arrangement; or (b) otherwise, the date specified in a notice given by the Authority under this Part as the date on which the premium or penalty is payable. (3) Proceedings under this section brought in the name of the Authority are, in the absence of evidence to the contrary, deemed to have been brought by authority of the Authority. (4) The person referred to in subsection (1) may appear in proceedings brought under this section on behalf of the Authority. (5) Despite any Act or any rule of the court to the contrary, in any proceedings for the recovery of a premium or penalty against any person it is sufficient to disclose a cause of action in those proceedings if the statement of claim specifies, in respect of what remuneration the premium or penalty is payable— (a) the amount sought to be recovered; and (b) the date on which the amount was payable; and (c) any further or other particulars as the Authority thinks necessary to fully inform the defendant of the nature of the statement of claim. (6) In this section, ***penalty*** includes default penalty and late payment penalty within the meaning of section 460.