40 Commitment to prison

40  Commitment to prison

(1)     . . .

(2)     . . .

[(2A)     The [Secretary of State] may apply to a magistrates' court for the issue of a warrant committing a person to prison where—

(a)     [the Secretary of State] has sought to recover an amount from the person by means of taking enforcement action by virtue of section 35 or 38, or by means of a third party debt order or a charging order by virtue of section 36;

(b)     the whole or any part of the amount remains unpaid; and

(c)     the [Secretary of State] is of the opinion that there has been wilful refusal or culpable neglect on the part of the person from whom [the Secretary of State] has sought to recover the amount (“the liable person”).

(2B)     For the purposes of subsection (2A)(a), the [Secretary of State] is to be taken to have sought to recover an amount by means of a charging order if an interim charging order has been made, whether or not any further steps have been taken to recover the amount.

(2C)     On an application under subsection (2A) the court shall (in the presence of the liable person) inquire as to—

(a)     the liable person's

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