SG15305 | Introduction and the law: the law on security: Landfill Tax: power to require security for the payment of LT

Paragraph 31 of Schedule 5 to the Finance Act 1996 provides

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.