Section 170 | Security for payment

(1)The Commissioners may by notice given to a registrable person require the person to give security, or further security, for the payment of any general betting duty, pool betting duty or remote gaming duty for which the person is or may become liable.

(2)The Commissioners may give such a notice only if they consider—

(a)that there is a serious risk that the duty will not be paid, or

(b)that the person usually lives in or, if a body corporate, is legally constituted in a country or territory with which the United Kingdom does not have satisfactory arrangements for the enforcement of liabilities.

(3)The notice must specify—

(a)the amount of security or further security to be given, and

(b)the manner in which, and the date by which, the security or further security is to be given.

(4)That date must not be less than 30 days after the date when the notice is given (and must not be before 1 December 2014).

(5)Any requirement imposed by the notice has no effect at any time when—

(a)the registrable person is entitled under Chapter 2 of Part 1 of FA 1994 to require a review of, or to bring an appeal against, the decision to give the notice,

(b)an appeal may ordinarily be brought against a decision on such a review or appeal, or

(c)proceedings on such a review, appeal or further appeal are in progress.

(6)A person is a “registrable person” for the purposes of this Part if the person—

(a)is, or is required to be, registered under section 164, or

(b)has applied for registration under that section.