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.