{
  "url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-345",
  "json_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/section-345.json",
  "legislation": "ukpga/2003/1",
  "legislation_title": "Income Tax (Earnings and Pensions) Act 2003",
  "legislation_url": "https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003",
  "path": "section/345",
  "kind": "section",
  "number": "345",
  "heading": "Decisions of an officer of Revenue and Customs under section 344",
  "text": "(1) An officer of Revenue and Customs may by notice to the body in question—\n(a) withdraw an approval given under section 344, and\n(b) withdraw or vary a determination made under that section,\nto take account of any change in circumstances.\n(2) A body aggrieved by a decision of an officer of Revenue and Customs under section 344 or subsection (1) may appeal ....\n(3) The notice of appeal must be given to an officer of Revenue and Customs within 30 days after the date on which notice of their decision was given to the body.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/345",
    "retrieved_at": "2026-10-29T09:18:42.395488+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."
}