PART 4PAYMENTS, RETURNS AND INFORMATION

F2CHAPTER 4DEBTS OF MANAGED SERVICE COMPANIES

Annotations:
Amendments (Textual)

Withdrawal of transfer notices97J

1

A transfer notice shall be withdrawn if the F1tribunal quashes it.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A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.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If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.