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HMRC internal manual

Securities Guidance

HM Revenue & Customs
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Introduction and the law: the law on security: Climate Change Levy: power to require security for the payment of Climate Change Levy

Paragraph 139(1) of Schedule 6 to the Finance Act 2000 provides

139(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 for the purposes of the levy to give security, or further security, for the payment of any levy which is or may become due from him.