The Social Security (Contributions) Regulations 2001

[F1Withdrawal of personal liability noticesU.K.

29Z3.(1) A personal liability notice is withdrawn if the tribunal quashes it.

(2) An officer of Revenue and Customs may withdraw a personal liability notice if the officer considers it appropriate to do so.

(3) If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.]

Textual Amendments