Section 236I — Finance Act 2014: Publication where stop notice automatically withdrawn

Publication where stop notice automatically withdrawn 236I 1 Where an authorised officer has published anything under section 236H in relation to a stop notice that has ceased to have effect as a result of section 236G, an authorised officer must publish—

a the fact it has ceased to have effect;

b the reason for the withdrawal of the reference number in question (see section 236G(1));

c such further explanation as HMRC consider appropriate.

2 Where an authorised officer is required to publish information as a result of subsection (1), the officer may also publish information about the persons who were subject to such a stop notice (including the information mentioned in section 236H(1) and (2)).