{
  "url": "https://openlegislation.uk/finance-act-2013/schedule-51/paragraph-3",
  "json_url": "https://openlegislation.uk/finance-act-2013/schedule-51/paragraph-3.json",
  "legislation": "ukpga/2013/29",
  "legislation_title": "Finance Act 2013",
  "legislation_url": "https://openlegislation.uk/finance-act-2013",
  "path": "schedule/51/paragraph/3",
  "kind": "paragraph",
  "number": "3",
  "heading": null,
  "text": "After section 8A insert—\n“Withdrawal by HMRC of notice under section 8 or 8A\n8B (1) This section applies to a person who is given a notice under section 8 or 8A.\n(2) Before the end of the withdrawal period, the person may request HMRC to withdraw the notice.\n(3) But no request may be made if—\n(a) the person has made a return under section 8 or 8A in pursuance of the notice under that section, or\n(b) the person has been served with notice of a determination under section 28C by virtue of the notice under section 8 or 8A having been given to the person.\n(4) If, on receiving a request, HMRC decide to withdraw the notice under section 8 or 8A they must do so by giving the person a notice under this section.\n(5) A notice under this section must specify the date on which the notice under section 8 or 8A is withdrawn.\n(6) For the purposes of subsection (2) “the withdrawal period” means—\n(a) the period of 2 years beginning with the end of the year of assessment to which the notice under section 8 or 8A relates, or\n(b) in exceptional circumstances, such extended period as HMRC may agree with the person.\n(7) Withdrawal of a notice given to a person under section 8 or 8A in relation to a year of assessment does not prevent HMRC from giving the person a further notice under that section in relation to that year.\n(8) See paragraph 17A of Schedule 55 to FA 2009 as to the cancellation of liability to a penalty under any paragraph of that Schedule by including provision in a notice under this section.”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2013/29/schedule/51/paragraph/3",
    "retrieved_at": "2026-10-29T09:08:06.076240+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."
}