Section 236D — Finance Act 2014: Withdrawal of stop notices

Withdrawal of stop notices 236D 1 A person subject to a stop notice may make a request for the notice to cease to have effect in relation to that person if the person—

a does not intend to promote, and has not promoted, arrangements that fall within the description of arrangements specified in the notice or proposals for such arrangements, b considers that the conditions for specifying the description of arrangements (see section 236A(2)) were not met, or c considers that there are other reasons for it to cease to have effect.

2 A request under subsection (1) must—

a be made in writing to an authorised officer, b be made before the end of the period of 30 days beginning with the day on which the stop notice was given, c contain an explanation of the basis for the request, and d be accompanied by such evidence to support that explanation as is reasonable to provide in the circumstances.

3 The authorised officer to whom the request is made must decide whether or not the notice is to cease to have effect in relation to the person who made the request.

4 The authorised officer must give the person who made the request a notice setting out the officer's decision (“a decision notice”) before the end of the period of 45 days beginning with the day on which the request was received.

5 If at the end of that period the authorised officer has not given a decision notice, the stop notice ceases to have effect in relation to the person who made the request.

6 An authorised officer may also determine that a stop notice is to cease to have effect in relation to a person who has not made a request under subsection (1) by giving the person a notice (“a withdrawal notice”).

7 A decision notice or a withdrawal notice that provides for a stop notice to cease to have effect in relation to a person must specify the date on which it ceases to have effect in relation to that person, which may be earlier or later than the date on which the decision notice or withdrawal notice is given.