Related HMRC Manuals

157(1)  Without prejudice to any express requirement as to security contained in the customs and excise Acts, the Commissioners may, if they see fit, require any person to give security (or further security) by bond, guarantee or otherwise for the observance of any condition in connection with customs or excise.

157(1A)  [Omitted by TCTA 2018, s. 50 and Sch. 9, para. 3(2).]

157(2)  Any bond, guarantee or other security taken for the purposes of any assigned matter–

(a)shall be taken on behalf of Her Majesty; and

(b)shall be valid notwithstanding that it is entered into by a person under full age; and

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