Security for CCL
Where HMRC thinks it necessary to do so for the protection of the revenue they may require any person who is or is required to be registered for the purposes of the CCL to give security, or further security, for the payment of any CCL which is or may become due from him1.
The power of HMRC to require any security, or further security, hereunder is a power to require security, or further security, of such amount and in such manner as they may determine2.
A person who is liable to account for the CCL on a taxable supply that he makes is guilty of an offence if, at the time the supply is made, he has been required to give security hereunder, and he has not complied with that requirement3.
A person who is liable to account for the CCL on a taxable supply that another person makes to him is guilty of an offence if he makes any arrangements for the making of the supply at a time when he has been required to give security hereunder, and he has not complied with that requirement4.
A person guilty of an offence hereunder is liable, on summary conviction, to a penalty of level 5 on the standard scale5.
The provisions of CEMA 1979, ss 145–1556 relating to proceedings for offences, mitigation of penalties and certain other matters apply to offences and penalties in connection with security for CCL as they apply in relation to offences and penalties