Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Securities Guidance

From
HM Revenue & Customs
Updated
, see all updates

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.