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Taxes Management Act 1970

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Changes over time for: Section 8B

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Changes to legislation:

Taxes Management Act 1970, Section 8B is up to date with all changes known to be in force on or before 03 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

[F18BWithdrawal by HMRC of notice under section 8 or 8AU.K.

(1)This section applies to a person who is given a notice under section 8 or 8A.

(2)Before the end of the withdrawal period, [F2HMRC may withdraw the notice (whether at the request of the person or otherwise)].

(3)But [F3the notice may not be withdrawn] if—

(a)the person has made a return under section 8 or 8A in pursuance of the notice under that section, or

(b)the person has been served with notice of a determination under section 28C by virtue of the notice under section 8 or 8A having been given to the person.

(4)If F4... HMRC decide to withdraw the notice under section 8 or 8A they must do so by giving the person a notice under this section.

(5)A notice under this section must specify the date on which the notice under section 8 or 8A is withdrawn.

(6)For the purposes of subsection (2) “the withdrawal period” means—

(a)the period of 2 years beginning with the end of the year of assessment to which the notice under section 8 or 8A relates, or

(b)in exceptional circumstances, such extended period as HMRC may [F5determine].

(7)Withdrawal of a notice given to a person under section 8 or 8A in relation to a year of assessment does not prevent HMRC from giving the person a further notice under that section in relation to that year.

(8)[F6See paragraph 17A of Schedule 55 to FA 2009 as to the cancellation of liability to a penalty under any paragraph of that Schedule by including provision in a notice under this section.]]

[F6See paragraph 21 of Schedule 24 and paragraph 16 of Schedule 25 to the Finance Act 2021 as to the cancellation of liabilities under those Schedules by including provision in a notice under this section.]

Textual Amendments

F1S. 8B inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 3

F2Words in s. 8B(2) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(2)

F3Words in s. 8B(3) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(3)

F4Words in s. 8B(4) omitted (with effect in accordance with s. 169(7) of the amending Act) by virtue of Finance Act 2016 (c. 24), s. 169(4)

F5Word in s. 8B(6)(b) substituted (with effect in accordance with s. 169(7) of the amending Act) by Finance Act 2016 (c. 24), s. 169(5)

F6S. 8B(8) substituted (6.4.2024 for specified purposes) by Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 2; S.I. 2024/440, reg. 2

Modifications etc. (not altering text)

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