[226B Enforcement orders]

[226B  Enforcement orders]

[(1)     When a court grants time to pay (or further time to pay) a relevant penalty (or an instalment of it) under section 214 or 215 of this Act, the court shall make an enforcement order under this subsection in relation to payment of the penalty.

(2)     Despite subsection (1) above, a court need not make an enforcement order where it considers that it would not be appropriate to do so in the circumstances of the case.

(3)     Where, by virtue of subsection (2) above, a court does not make an enforcement order under subsection (1) above, it may subsequently make an enforcement order under that subsection in relation to payment of the penalty.

(4)     Where—

(a)     a person has accepted (or is deemed to have accepted)—

(i)     a fixed penalty offer under section 302(1) of this Act; or

(ii)     a

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