Regulation 97ZD Withdrawal of personal liability noticesF1
(1)
A personal liability notice is withdrawn if the tribunal quashes it.
(2)
An officer of Revenue and Customs may withdraw a personal liability notice if the officer considers it appropriate to do so.
(3)
If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.
Annotations
Textual amendments
- F1
Pt. 4 Ch. 3A inserted (with effect in accordance with s. 17(6) of the amending Act) by Finance Act 2014 (c. 26), s. 17(1)(5)