Regulation 97LG Withdrawal of recovery noticesF1
(1)
A recovery notice is withdrawn if the tribunal quashes it.
(2)
An officer of Revenue and Customs may withdraw a recovery notice if the officer considers it appropriate to do so.
(3)
If a recovery notice is withdrawn in accordance with paragraph (2), HMRC must give notice of that fact to the person to whom the notice was given.
Annotations
Textual amendments
- F1
Pt. 4 Ch. 5 inserted (6.4.2021) by The Income Tax (Pay As You Earn) (Amendment No. 3) Regulations 2020 (S.I. 2020/1150), regs. 1, 3