PART 4PAYMENTS, RETURNS AND INFORMATION
F1CHAPTER 3BCertain debts of companies under section 339A of ITEPA (travel expenses of workers providing services through employment intermediaries)
Annotations:
Amendments (Textual)
Withdrawal of personal liability notices97ZK
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A personal liability notice is withdrawn if the tribunal quashes it.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If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.
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)