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 proceed against company directors, officers, shadow directors, etc

See SG15160.

The offence, which includes an offence under paragraph 139(3) or (4) of Schedule 6 to the Finance Act 2000, must have been committed with the consent or connivance of, or be attributed to neglect on the part of, any such person.