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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Introduction and the law: the law on security: Aggregates Levy: power to determine the amount and manner of security

Section 26(2) of the Finance Act 2001 provides

26(2) The power of the Commissioners to require any security, or further security, under this section shall be a power to require security, or further security, of such amount and in such manner as they may determine.