438   Recovery of amount surcharged

(1)  The amount of a surcharge becomes payable to the council as a debt when the time within which an appeal may be made against the surcharge expires or, if such an appeal is made and the surcharge is not annulled, when that appeal is finally determined.

(2)  Any money recovered in connection with a surcharge relating to a particular account is to be paid into the fund in which money in that account is held.