Section 90(2)

The regulations may, in particular, require a person giving such a notice— to pay such fees in respect of the notice as may be specified by the regulations; to give such security as may be so specified in respect of any liability or expense which the Commissioners may incur in consequence of the notice by reason of the detention of any goods or anything done to goods detained; to indemnify the Commissioners against any such liability or expense, whether security has been given or not.

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Source: legislation.gov.uk · retrieved 2026-09-04