{
  "url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-706",
  "json_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005/section-706.json",
  "legislation": "ukpga/2005/5",
  "legislation_title": "Income Tax (Trading and Other Income) Act 2005",
  "legislation_url": "https://openlegislation.uk/income-tax-trading-and-other-income-act-2005",
  "path": "section/706",
  "kind": "section",
  "number": "706",
  "heading": "Withdrawal and variation of certifications and connected requirements",
  "text": "(1) The Commissioners may—\n(a) withdraw the requirements specified under section 705(1)(b) for any description of arrangements and any certification made by reference to those requirements, or\n(b) vary those requirements and withdraw any certification made by reference to them.\n(2) The withdrawal, or variation and withdrawal, is only effective if the Commissioners —\n(a) specify the date on which it is to take effect, and\n(b) give notice of it ... at least 15 days before that date to the provider authorised under section 707 to enter into contracts under the arrangement concerned.\n(3) The withdrawal, or variation and withdrawal, does not affect\n(a) the operation of the arrangement concerned before that date,\n(b) contracts made under that arrangement before that date, or\n(c) where the notice so provides, contracts which are of a description specified in the notice and are made under that arrangement after that date.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in s. 706(1) substituted (retrospective to 29.4.2009) by Finance Act 2009 (c. 10), s. 50(2), Sch. 26 para. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 706(2) substituted (retrospective to 29.4.2009) by Finance Act 2009 (c. 10), s. 50(2), Sch. 26 para. 3"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in s. 706(2)(b) omitted (retrospective to 29.4.2009) by virtue of Finance Act 2009 (c. 10), s. 50(2), Sch. 26 para. 6(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 706(2)(b) substituted (retrospective to 29.4.2009) by Finance Act 2009 (c. 10), s. 50(2), Sch. 26 para. 7"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "S. 706(3)(a)(b)(c) substituted for words(retrospective to 29.4.2009) by Finance Act 2009 (c. 10), s. 50(2), Sch. 26 para. 8"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2005/5/section/706",
    "retrieved_at": "2026-10-29T09:16:32.370392+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}