PART 5Promoters of tax avoidance schemes
Conduct notices
240Amendment or withdrawal of conduct notice
1
This section applies where a conduct notice has been given to a person.
2
An authorised officer may at any time amend the notice.
3
An authorised officer—
a
may withdraw the notice if the officer thinks it is not necessary for it to continue to have effect, and
b
in considering whether or not that is necessary must take into account the person’s record of compliance, or failure to comply, with the conditions in the notice.