Section 236G — Finance Act 2014: Automatic withdrawal of certain stop notices

Automatic withdrawal of certain stop notices 236G 1 This section applies to a stop notice if—

a condition A in section 236A was met in relation to the giving of that notice as a result of the allocation of a reference number under section 311 of FA 2004 or paragraph 22 of Schedule 17 to F(No.2)A 2017, and b that reference number has been withdrawn.

2 Where this section applies to a stop notice, it ceases to have effect in relation to every person who is subject to it from the time when the reference number in question was withdrawn.

3 HMRC must give a notice to—

a each person who has been given a stop notice to which this section applies, and b every other person that HMRC is aware was subject to that notice.

4 A notice given under subsection (3) must state the reason for the withdrawal of the reference number in question and may contain such further explanation as HMRC consider appropriate (for example, it may contain HMRC's view of the arrangements or proposed arrangements to which the reference number relates).