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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 proceed against company directors, officers, shadow directors, etc

See SG15160.

The offence, which includes an offence under section 26(3) of the Finance Act 2001, must have been committed with the consent or connivance of, or be attributed to neglect on the part of, any such person.