PART 4 U.K.PAYMENTS, RETURNS AND INFORMATION

[F1 CHAPTER 3B U.K.Certain debts of companies under section 339A of ITEPA (travel expenses of workers providing services through employment intermediaries)

Textual Amendments

F1 Pt. 4 Ch. 3B inserted (with effect in accordance with s. 14(7) of the amending Act) by Finance Act 2016 (c. 24), s. 14(4)(5)

Withdrawal of personal liability notices U.K.

97ZK— (1) A personal liability notice is withdrawn if the tribunal quashes it.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(3) If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.]