PART 4 U.K. PAYMENTS, RETURNS AND INFORMATION

[F1 CHAPTER 3A U.K. Certain debts of companies under Chapter 7 of Part 2 of ITEPA (agencies)

Textual Amendments

F1 Pt. 4 Ch. 3A inserted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2014 (c. 26), s. 17(1)(5)

Withdrawal of personal liability notices U.K.

97ZD— (1) A personal liability notice is withdrawn if the tribunal quashes it.

(2) An officer of Revenue and Customs may withdraw a personal liability notice if the officer considers it appropriate to do so.

(3) If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.]