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

HMRC internal manual

Securities Guidance

HM Revenue & Customs
, see all updates

Introduction and the law: the law on security: Landfill Tax: power to determine the amount and form of security

Paragraph 31 of Schedule 5 to the Finance Act 1996 gives us the power to decide how much we will require from the registrable person in security, and what form it should take.