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HMRC internal manual

Securities Guidance

Introduction and the law: the law on security: Climate Change Levy: power to determine the amount and manner of security

Paragraph 139(2) of Schedule 6 to the Finance Act 2000 provides

139(2) The power of the Commissioners to require any security, or further security, under this paragraph shall be a power to require security, or further security, of such amount and in such manner as they may determine.