{
  "url": "https://openlegislation.uk/finance-act-2016/section-169",
  "json_url": "https://openlegislation.uk/finance-act-2016/section-169.json",
  "legislation": "ukpga/2016/24",
  "legislation_title": "Finance Act 2016",
  "legislation_url": "https://openlegislation.uk/finance-act-2016",
  "path": "section/169",
  "kind": "section",
  "number": "169",
  "heading": "HMRC power to withdraw notice to file a tax return",
  "text": "(1) Section 8B of TMA 1970 (withdrawal of notice under section 8 or 8A) is amended as follows.\n(2) In subsection (2) for the words from “the person” to the end substitute “ HMRC may withdraw the notice (whether at the request of the person or otherwise) ”.\n(3) In subsection (3) for “no request may be made” substitute “ the notice may not be withdrawn ”.\n(4) In subsection (4) omit “, on receiving a request,”.\n(5) In subsection (6)(b) for “agree with the person” substitute “ determine ”.\n(6) In paragraph 17A of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc), in sub-paragraph (1)(b) for the words from the beginning to “withdraw” substitute “ HMRC decide to give P a notice under section 8B withdrawing ”.\n(7) The amendments made by this section have effect in relation to any notice under section 8 or 8A of TMA 1970 given in relation to the 2014-15 tax year or any subsequent year (and it is immaterial whether the notice was given before or after the passing of this Act).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2016/24/section/169",
    "retrieved_at": "2026-10-28T17:00:50.607796+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."
  }
}