PART 11Administration, enforcement and supplementary powers
Assessment and returns
169HMRC power to withdraw notice to file a tax return
1
Section 8B of TMA 1970 (withdrawal of notice under section 8 or 8A) is amended as follows.
2
In subsection (2) for the words from “the person” to the end substitute “
HMRC may withdraw the notice (whether at the request of the person or otherwise)
”
.
3
In subsection (3) for “no request may be made” substitute “
the notice may not be withdrawn
”
.
4
In subsection (4) omit “, on receiving a request,”.
5
In subsection (6)(b) for “agree with the person” substitute “
determine
”
.
6
In paragraph 17A of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc), in sub-paragraph (1)(b) for the words from the beginning to “withdraw” substitute “
HMRC decide to give P a notice under section 8B withdrawing
”
.
7
The amendments made by this section have effect in relation to any notice under section 8 or 8A of TMA 1970 given in relation to the 2014-15 tax year or any subsequent year (and it is immaterial whether the notice was given before or after the passing of this Act).