3After section 8A insert—
(1)This section applies to a person who is given a notice under section 8 or 8A.
(2)Before the end of the withdrawal period, the person may request HMRC to withdraw the notice.
(3)But no request may be made if—
(a)the person has made a return under section 8 or 8A in pursuance of the notice under that section, or
(b)the person has been served with notice of a determination under section 28C by virtue of the notice under section 8 or 8A having been given to the person.
(4)If, on receiving a request, HMRC decide to withdraw the notice under section 8 or 8A they must do so by giving the person a notice under this section.
(5)A notice under this section must specify the date on which the notice under section 8 or 8A is withdrawn.
(6)For the purposes of subsection (2) “the withdrawal period” means—
(a)the period of 2 years beginning with the end of the year of assessment to which the notice under section 8 or 8A relates, or
(b)in exceptional circumstances, such extended period as HMRC may agree with the person.
(7)Withdrawal of a notice given to a person under section 8 or 8A in relation to a year of assessment does not prevent HMRC from giving the person a further notice under that section in relation to that year.
(8)See paragraph 17A of Schedule 55 to FA 2009 as to the cancellation of liability to a penalty under any paragraph of that Schedule by including provision in a notice under this section.”