PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

[F1 CHAPTER 4 U.K. DEBTS OF MANAGED SERVICE COMPANIES

Textual Amendments

F1 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

Withdrawal of transfer notices U.K.

97J.— (1) A transfer notice shall be withdrawn if the Special Commissioners quash it.

(2) A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.

(3) If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.]