{
  "url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-17B",
  "json_url": "https://openlegislation.uk/finance-act-2009/schedule-55/paragraph-17B.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "path": "schedule/55/paragraph/17B",
  "kind": "paragraph",
  "number": "17B",
  "heading": null,
  "text": "(1) This paragraph applies where—\n(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 3 in the Table, and\n(b) a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.\n(2) The notice under section 12AAA of TMA 1970 may include provision under this paragraph cancelling liability to the penalty from the date specified in the notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 55 para. 17B omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(4); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Sch. 55 paras. 17A, 17B and cross-heading inserted (with effect in accordance with Sch. 51 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 51 para. 8"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Sch. 55 para. 17A and cross-heading omitted (6.4.2024 for specified purposes, 1.4.2026 for specified purposes) by virtue of Finance Act 2021 (c. 26), s. 118(2), Sch. 27 para. 39(4); S.I. 2024/440, reg. 2; S.I. 2026/370, reg. 3"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 55 para. 17B in force at 6.4.2018 for specified purposes by S.I. 2018/468, art. 2(b)"
    },
    {
      "type": "I",
      "label": "I2",
      "text": "Sch. 55 para. 17B in force at 12.2.2019 for specified purposes by 2019 c. 1, Sch. 2 para. 29(3)"
    },
    {
      "type": "I",
      "label": "I3",
      "text": "Sch. 55 para. 17B in force at 1.4.2022 for specified purposes by S.I. 2021/1409, reg. 2(b)"
    }
  ],
  "outstanding_effects": [
    {
      "type": "inserted",
      "affecting": "ukpga/2015/11",
      "affecting_title": "Finance Act 2015"
    },
    {
      "type": "word substituted",
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      "affecting_title": "Finance Act 2015"
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    {
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      "affecting_title": "Finance Act 2015"
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      "affecting_title": "Finance Act 2015"
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    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
    },
    {
      "type": "words substituted",
      "affecting": "ukpga/2014/26",
      "affecting_title": "Finance Act 2014"
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    {
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    {
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  ],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/schedule/55/paragraph/17B",
    "retrieved_at": "2026-10-29T09:11:08.872832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}