SCHEDULES
SCHEDULE 16Penalties
Cancellation of penalty
8
1
The Commissioner may cancel a penalty notice by giving written notice to the person to whom it was given.
2
If a penalty notice is cancelled, the Commissioner—
a
may not take any further action under section 155 or this Schedule in relation to the failure to which that notice relates, and
b
must repay any amount that has been paid in accordance with that notice.