# Finance Act 1994, Paragraph 24


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 entering into taxable insurance contracts, 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.

---
Source: https://www.legislation.gov.uk/ukpga/1994/9/schedule/7/paragraph/24 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-7/paragraph-24
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.