SG15430 - Introduction and the law: the law on security: Aggregates Levy: power to determine the amount and manner of security
Section 26(2) of the Finance Act 2001 provides
26(2) »Ê¹ÚÌåÓýapp power of the Commissioners to require any security, or further security, under this section shall be a power to require security, or further security, of such amount and in such manner as they may determine.