Regulation 97P Persons from whom security can be requiredF1

(1)

The persons are—

(a)

the employer,

(b)

any of the following in relation to the employer—

(i)

a director,

(ii)

a company secretary,

(iii)

any other similar officer, or

(iv)

any person purporting to act in such a capacity, and

(c)

in a case where the employer is a limited liability partnership, a member of the limited liability partnership.

(2)

An officer of Revenue and Customs may require—

(a)

a person to give security or further security of a specified value in respect of the employer, or

(b)

more than one person to give security or further security of a specified value in respect of the employer, and where the officer does so those persons shall be jointly and severally liable to give that security or further security.

Annotations

Textual amendments

F1: Pt. 4A inserted (6.4.2012) by The Income Tax (Pay As You Earn) (Amendment) Regulations 2012 (S.I. 2012/822), regs. 1(1), 58