[F1Persons from whom security can be requiredU.K.
29P.—(1) The persons are—
(a)the employer;
(b)any of the following in relation to the employer—
(i)a director;
(ii)a company secretary;
(iii)any other similar officer; or
(iv)any person purporting to act in such a capacity; and
(c)in a case where the employer is a limited liability partnership, a member of the limited liability partnership.
(2) An officer of Revenue and Customs may require—
(a)a person to give security or further security of a specified value in respect of the employer; or
(b)more than one person to give security or further security of a specified value in respect of the employer, and where the officer does so those persons shall be jointly and severally liable to give that security or further security.]
Textual Amendments
F1Sch. 4 Pt. 3B inserted (6.4.2012) by The Social Security (Contributions) (Amendment No. 3) Regulations 2012 (S.I. 2012/821), regs. 1(1), 18