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CLAUSE 26:  SECURITY FOR LEVY

SUMMARY

1.         This clause enables the Commissioners to request security from any person where this is deemed necessary for the protection of the revenue.

DETAILS OF THE CLAUSE

2.         Subsection (1) provides that, where the Commissioners think it necessary for the protection of the revenue, they may require a person  who is, or is required to be registered, to give security or more security, for any payment of levy which is or may become due.

3.         Subsection (2) provides that the power to require security or further security is a power to require it in such amount and in such manner as the Commissioners may determine.

4.         Subsection (3) provides that a person who is responsible for subjecting aggregate to commercial exploitation in the UK shall be guilty of an offence if, at the time the aggregate is so subjected, he has been required to provide security and has not complied with that requirement.

5.         Subsection (4) prescribes the penalty for such an offence.

6.         Subsection (5) provides that sections 145 to 155 of the Customs and Excise Management Act 1979 (proceedings for offences and other such matters) , shall  apply in relation to an offence under this section.

7.         Subsection (6) provides that the reference to a person who is required to be registered includes a reference to person who would be so required, but for any  exemption from registration.