Section 236I Publication where stop notice automatically withdrawn

(1)

F1Where an authorised officer has published anything under section 236H in relation to a stop notice that has ceased to have effect as a result of section 236G, an authorised officer must publish—

(a)

the fact it has ceased to have effect;

(b)

the reason for the withdrawal of the reference number in question (see section 236G(1));

(c)

such further explanation as HMRC consider appropriate.

(2)

Where an authorised officer is required to publish information as a result of subsection (1), the officer may also publish information about the persons who were subject to such a stop notice (including the information mentioned in section 236H(1) and (2)).

Annotations

Textual amendments

F1: Ss. 236A-236K and cross-heading inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 1