# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97P: Persons from whom security can be required


(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.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97P (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97P
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.