# Taxes Management Act 1970, Section 28J: Power to withdraw a simple assessment


(1) HMRC may withdraw a simple assessment by notice to the person to which it relates.
(2) An assessment that has been withdrawn ceases to have effect (and is to be taken as never having had any effect).

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Source: https://www.legislation.gov.uk/ukpga/1970/9/section/28J (the official version)
Page: https://openlegislation.uk/taxes-management-act-1970/section-28J
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.