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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Aggregates Levy: power to require security for the payment of Aggregates Levy

Section 26(1) of the Finance Act 2001 provides

26(1) Where it appears to the Commissioners necessary to do so for the protection of the revenue they may require any person who is or is required to be registered to give security, or further security, for the payment of any aggregates levy which is or may become due from him.