Commentary

V19.122 Security for payment of duty

Part V19 Air passenger duty

V19.122 Security for payment of duty

V19.122 Security for payment of duty

HMRC may require any operator1 of an aircraft who is, or is liable to be, registered2 or any fiscal representative3 to provide such security4, or further security, as they may think appropriate for the payment of any air passenger duty which is or may become due from the operator5. Any failure by a person to provide any security which he is required by HMRC so to provide attracts a civil penalty6.

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