Section 48(7A)

A sum required by way of security under subsection (7) above shall be deemed for the purposes of— to be recoverable as if it were VAT due from the person who is required to provide it. section 51 of the Finance Act 1997 (enforcement by taking control of goods or, in Northern Ireland, by distress) and any regulations under that section, and section 52 of that Act (enforcement by diligence),

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Source: legislation.gov.uk · retrieved 2026-07-28