This section defines an "authorised officer" as an officer of the Revenue Commissioners authorised in writing to exercise the powers conferred by the section and provides that references to an amount of UTPR top-up tax include any interest, surcharge or penalty relating to that amount. The section applies where UTPR top-up tax payable by a UTPR group filer for a fiscal year remains unpaid 12 months after the date on or before which it was due and payable.

An authorised officer may, between 12 months and 4 years after the due date, serve a written notice on a relevant UTPR member (the "specified relevant UTPR member") stating the unpaid amount and the date it became due and requiring payment within 30 days; that amount is then payable by the specified relevant UTPR member and may be recovered as if it were tax due. The specified relevant UTPR member may recover any such amount from the UTPR group filer. If the amount is not paid in full the officer may revoke the notice and serve notice on another relevant UTPR member until the full amount is paid. A notice must not be served on a relevant UTPR member that is a securitisation entity where there is at least one other relevant UTPR member that is not a UTPR group filer and is not a securitisation entity.