Regulation 97J Withdrawal of transfer noticesF1
(1)
A transfer notice shall be withdrawn if the F2tribunal quashes it.
(2)
A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.
(3)
If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.
Annotations
Textual amendments
- F1
Pt. 4 Ch. 4 inserted (6.8.2007) by The Income Tax (Pay as You Earn) (Amendment No. 2) Regulations 2007 (S.I. 2007/2069), regs. 1, 2
- F2
Words in reg. 97J substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 105