(1) Tax that is due and payable under this Act is a debt due to the Crown and payable to the Comptroller, and may be recovered in the manner provided by the Income Tax Act, or by court action in the manner provided by the Income Tax Act with the necessary modifications, where —
(a) the tax is shown on a return and remains unpaid; or
(b) the tax is shown in a notice of assessment served on the taxpayer and the taxpayer has failed to pay it within the deadline specified in the notice.
(2) Subsection (1) does not apply to tax collected by the Comptroller of Customs, which is recovered under procedures for recovery of customs duty.
(3) A portion of the tax due and payable to the Comptroller under this Act, being such portion as may be determined from time to time by the Comptroller after consultation with the Minister of Finance, is to be paid into a Special Fund established in accordance with section 9 of the Finance (Administration) Act to pay the refunds required to be paid under this Act.