PART 4PAYMENTS, RETURNS AND INFORMATION
F1CHAPTER 4DEBTS OF MANAGED SERVICE COMPANIES
Annotations:
Amendments (Textual)
Withdrawal of transfer notices97J
1
A transfer notice shall be withdrawn if the Special Commissioners quash it.
2
A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.
3
If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.
Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2