Finance Act 1996

39(1)This paragraph applies to directions, specifications and conditions which the Commissioners or an authorised person may give or impose under any provision of this Part.U.K.

(2)A direction, specification or condition given or imposed by the Commissioners may be withdrawn or varied by them.

(3)A direction, specification or condition given or imposed by an authorised person may be withdrawn or varied by him or by another authorised person.

(4)No direction, specification or condition shall have effect as regards any person it is intended to affect unless—

(a)a notice containing it is served on him, or

(b)other reasonable steps are taken with a view to bringing it to his attention.

(5)No withdrawal or variation of a direction, specification or condition shall have effect as regards any person the withdrawal or variation is intended to affect unless—

(a)a notice containing the withdrawal or variation is served on him, or

(b)other reasonable steps are taken with a view to bringing the withdrawal or variation to his attention.