# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97J: Withdrawal of transfer notices


(1) A transfer notice shall be withdrawn if the tribunal quashes it.
(2) A transfer notice may be withdrawn if, in the opinion of an officer of Revenue and Customs, it is appropriate to do so.
(3) If a transfer notice is withdrawn, HM Revenue and Customs must give written notice of that fact to the transferee.

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Source: https://www.legislation.gov.uk/uksi/2003/2682/regulation/97J (the official version)
Page: https://openlegislation.uk/income-tax-pay-as-you-earn-regulations-2003/regulation-97J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.