# Finance Act 2009, Paragraph 17A

Extent: E+W+S+N.I.

(1) This paragraph applies where—
(a) P is liable for a penalty under any paragraph of this Schedule in relation to a failure to make a return falling within item 1 or 2 in the Table, and
(b) HMRC decide to give P a notice under section 8B withdrawing a notice under section 8 or 8A of that Act.
(2) The notice under section 8B of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17A (the official version)
Page: https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-17A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.