PART 4PAYMENTS, RETURNS AND INFORMATION
F1CHAPTER 4DEBTS OF MANAGED SERVICE COMPANIES
Withdrawal of transfer notices97J.
(1)
A transfer notice shall be withdrawn if the F2tribunal quashes it.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A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.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If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.