Cancellation of penaltyU.K.
8(1)The Commissioner may cancel a penalty notice by giving written notice to the person to whom it was given.U.K.
(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.