(1)Where an enforcement notice has been served (and has not already been withdrawn or rescinded), an officer acting for the purposes of this Act may withdraw the enforcement notice by serving notice of the withdrawal on the employer.
(2)Subsection (3) applies if an enforcement notice is withdrawn and either—
(a)no new enforcement notice is served in accordance with section 22B; or
(b)a new enforcement notice is so served, but the notice of withdrawal states that subsection (3) applies.
(3)If an enforcement notice is withdrawn and this subsection applies,—
(a)after the withdrawal no penalty notice may be served under section 21 in respect of any non-compliance with the enforcement notice before it was withdrawn;
(b)if any penalty notice was so served before the withdrawal, it ceases to have effect and any appeal against it must be dismissed;
(c)any sum paid or recovered in respect of any such penalty notice must be repaid to the employer with interest at the appropriate rate running from the date when the sum was paid or recovered;
(d)any appeal against the enforcement notice must be dismissed;
(e)after the withdrawal no complaint may be presented or other civil proceedings commenced by virtue of section 20 in reliance on any non-compliance with the enforcement notice before it was withdrawn;
(f)any complaint or proceedings so presented or commenced before the withdrawal may be proceeded with despite the withdrawal.
(4)In subsection (3)(c) “the appropriate rate” means the rate that, on the date the sum was paid or recovered, was specified in section 17 of the Judgments Act 1838.
(5)Where subsection (3) applies the notice of withdrawal must indicate the effect of that subsection (but a failure to do so does not make the withdrawal ineffective).
(6)Section 21(6) has effect subject to this section and sections 22B and 22C.]
Textual Amendments
F1Ss. 22A-22F inserted (6.4.2005) by Employment Relations Act 2004 (c. 24), ss. 46(1), 59(3); S.I. 2005/872, art. 4, Sch. (with art. 15)