{
  "url": "https://openlegislation.uk/taxes-management-act-1970/section-28J",
  "json_url": "https://openlegislation.uk/taxes-management-act-1970/section-28J.json",
  "legislation": "ukpga/1970/9",
  "legislation_title": "Taxes Management Act 1970",
  "legislation_url": "https://openlegislation.uk/taxes-management-act-1970",
  "path": "section/28J",
  "kind": "section",
  "number": "28J",
  "heading": "Power to withdraw a simple assessment",
  "text": "(1) HMRC may withdraw a simple assessment by notice to the person to which it relates.\n(2) An assessment that has been withdrawn ceases to have effect (and is to be taken as never having had any effect).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 28H-28J inserted (with effect in accordance with s. 167(2) of the amending Act) by Finance Act 2016 (c. 24), Sch. 23 para. 3"
    },
    {
      "type": "C",
      "label": "C1",
      "text": "Pts. 4-6 applied (22.7.2020) by Finance Act 2020 (c. 14), Sch. 16 para. 9(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1970/9/section/28J",
    "retrieved_at": "2026-10-29T10:51:31.747484+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."
}