PART 2

Remedies

Assessment period

Effect of information notice and attendance notice
24
1
This section applies if an information notice or an attendance notice is given at any time during the assessment period in relation to a call-in notice.
2
As soon as practicable after giving the information notice or attendance notice, the Secretary of State must notify each relevant person of—
a
the fact that an information notice or attendance notice has been given, and
b
the time limit specified in the notice for complying with the requirements of the notice.
3
As soon as practicable after—
a
the Secretary of State is satisfied that the requirements of the information notice or the attendance notice have been complied with, or
b
(if earlier) the time specified in the information notice or the attendance notice for complying with those requirements has passed,
the Secretary of State must notify each relevant person confirming that fact.
4
Any day falling within the period beginning with the day on which the notice under subsection (2) is given and ending with the day on which a notice under subsection (3) is given does not count for the purposes of calculating the initial, additional or voluntary period under section 23.
5
In this section “relevant person” means each person to whom the call-in notice was given.
S. 24 in force at 4.1.2022 by S.I. 2021/1465, regs. 2, 3 (with regs. 4, 5)