# The Income Tax (Pay As You Earn) Regulations 2003, Regulation 97ZD: Withdrawal of personal liability notices


(1) A personal liability notice is withdrawn if the tribunal quashes it.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(3) If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.

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