Part I Customs and Excise
Chapter IV Air Passenger Duty
Persons liable for the duty
36 Security for payment of duty.
1
The Commissioners may require—
a
any operator of an aircraft who is or is liable to be registered, or
b
any fiscal representative,
to provide such security, or further security, as they may think appropriate for the payment of any duty which is or may become due from the operator.
2
Any failure by a person to provide any security which he is required by the Commissioners to provide under subsection (1) above shall attract a penalty under section 9 above.
3
For the purposes of this section, a person shall not be treated as having been required to provide security under subsection (1) above unless the Commissioners have either—
a
served notice of the requirement on him, or
b
taken all such other steps as appear to them to be reasonable for bringing the requirement to his attention.