SECURITY FOR TAX

31  Where it appears to the Commissioners requisite to do so for the protection of the revenue they may require a registrable person, as a condition of his carrying out taxable activities, to give security (or further security) of such amount and in such manner as they may determine for the payment of any tax which is or may become due from him.

ASSESSMENTS TO PENALTIES ETC.

Related HMRC Manuals

32(1)  Where a person is liable–

(a)to a penalty under Part V of this Schedule, or

(b)for interest under paragraph 26 or 27 above,

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