PART 3Corporation Tax
Notice of requirement8
1
An officer of Revenue and Customs must give notice of a requirement for security to each person from whom security is required and the notice must specify—
a
the value of the security to be given,
b
the manner in which the security is to be given,
c
the date on or before which security is to be given, and
d
the period of time for which security is required.
2
In a case which falls within regulation 7(2)(b), the notice must include, or be accompanied by, the names of every other person from whom security is required.
3
The notice may contain such other information as the officer considers necessary.
4
No person shall be treated as having been required to provide security unless HMRC has given notice in accordance with this regulation and regulation 9.