{
  "url": "https://openlegislation.uk/finance-act-2014/section-240",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-240.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/240",
  "kind": "section",
  "number": "240",
  "heading": "Amendment , withdrawal or reissue of conduct notice",
  "text": "(1) This section applies where a conduct notice has been given to a person.\n(2) An authorised officer may at any time amend the notice.\n(3) An authorised officer—\n(a) may withdraw the notice if the officer thinks it is not necessary for it to continue to have effect, ...\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\n(4) An authorised officer may (instead of amending the notice) withdraw the notice and give a new conduct notice.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "S. 240(3)(b) and word omitted (with effect in accordance with s. 121(6) of the amending Act) by virtue of Finance Act 2021 (c. 26), Sch. 30 para. 24(3)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "S. 240(4) inserted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 24(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 240 heading substituted (with effect in accordance with s. 121(6) of the amending Act) by Finance Act 2021 (c. 26), Sch. 30 para. 24(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/240",
    "retrieved_at": "2026-10-28T17:01:45.159579+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}