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7.—(1) The persons from whom security may be required are—
(a)C,
(b)any of the following in relation to C—
(i)a director,
(ii)a company secretary,
(iii)any other similar officer, or
(iv)any person purporting to act in such a capacity.
(2) An officer of Revenue and Customs may require—
(a)a person prescribed by paragraph (1) to give security of a specified value in respect of C, or
(b)more than one person prescribed by paragraph (1) to give security of a specified value in respect of C and, where the officer of Revenue and Customs does so require, each person shall be jointly and severally liable to give that security.
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