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


(1) A recovery notice is withdrawn if the tribunal quashes it.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(3) If a recovery notice is withdrawn in accordance with paragraph (2), HMRC must give notice of that fact to the person to whom the notice was given.

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