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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Landfill Tax: power to proceed against company directors, officers, shadow directors, etc

See SG15160.

The offence, which includes an offence under paragraph 15(7) of Schedule 5 to the Finance Act 1996, must have been committed with the consent or connivance of, or be attributed to neglect on the part of, any such person.