There are currently no known outstanding effects for the The Income Tax (Pay As You Earn) Regulations 2003, Section 97LG.
97LG.—(1) A recovery notice is withdrawn if the tribunal quashes it.
(2) An officer of Revenue and Customs may withdraw a recovery notice if the officer considers it appropriate to do so.
(3) If a recovery notice is withdrawn in accordance with paragraph (2), HMRC must give notice of that fact to the person to whom the notice was given.]
Textual Amendments
F1Pt. 4 Ch. 5 inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3
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