Statute
Section 97ZD — Finance Act 2014: Withdrawal of personal liability notices
Text of the provision Official document
Withdrawal of personal liability notices 97ZD 1 A personal liability notice is withdrawn if the tribunal quashes it.
2 An officer of Revenue and Customs may withdraw a personal liability notice if the officer considers it appropriate to do so.
3 If a personal liability notice is withdrawn, HMRC must give notice of that fact to the person upon whom the notice was served.
Official source: legislation.gov.uk
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