{
  "url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25C",
  "json_url": "https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25C.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "schedule/38/paragraph/25C",
  "kind": "paragraph",
  "number": "25C",
  "heading": null,
  "text": "(1) An officer of Revenue and Customs may withdraw a conduct notice at any time.\n(2) If they do so, they must notify the person of the withdrawal.\n(3) A conduct notice given to a person is to be treated as withdrawn at the applicable deadline if HMRC have not, before such deadline, assessed the person to a penalty under Part 4 in respect of the conduct forming the subject of the notice.\n(4) In this paragraph “the applicable deadline” has the same meaning as in paragraph 30(3) (assessment of penalties).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 38 Pt. 3A inserted (1.4.2026) by Finance Act 2026 (c. 11), s. 250(2), Sch. 22 para. 16"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/25C",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
}