Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

Introduction and the law: the law on security: Landfill Tax: registrable person’s right to appeal to an independent tribunal

Section 54(1)(n) of the Finance Act 1996 provides

54(1) Subject to section 55, an appeal shall lie to an appeal tribunal from any person who is or will be affected by one of the following decisions-

(n) a decision to require any security under paragraph 31 of that Schedule' [Schedule 5] 'or as to its amount;  

The registrable person is not required to lodge the security with the court or with us before the tribunal may hear their appeal.