# Finance Act 2012, Paragraph 25C


(1) An officer of Revenue and Customs may withdraw a conduct notice at any time.
(2) If they do so, they must notify the person of the withdrawal.
(3) A conduct notice given to a person is to be treated as withdrawn at the applicable deadline if HMRC have not, before such deadline, assessed the person to a penalty under Part 4 in respect of the conduct forming the subject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.
(4) In this paragraph “the applicable deadline” has the same meaning as in paragraph 30(3) (assessment of penalties).

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Source: https://www.legislation.gov.uk/ukpga/2012/14/schedule/38/paragraph/25C (the official version)
Page: https://openlegislation.uk/finance-act-2012/schedule-38/paragraph-25C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.