# Finance Act 2009, Paragraph 17B


(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 3 in the Table, and
(b) a request is made under section 12AAA of TMA 1970 for HMRC to withdraw a notice under section 12AA of that Act.
(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.

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