Section 289C — Income Tax (Earnings and Pensions) Act 2003: Revocation of approvals

Revocation of approvals 289C 1 An officer of Revenue and Customs may, if in the officer's opinion there is reason to do so, revoke an approval given under section 289B by giving a further notice (a “revocation notice”) to either or both of the following—

a the person who applied for the approval, and b the person who is paying or reimbursing expenses in accordance with the approval.

2 A revocation notice may revoke the approval from—

a the day on which the approval took effect, or b a later day specified in the notice.

3 A revocation under subsection (1) may be in relation to all expenses or expenses of a description specified in the revocation notice.

4 If the revocation notice revokes the approval from the day on which the approval took effect—

a any liability to tax that would have arisen in respect of the payment or reimbursement of expenses if the approval had never been given in relation to such expenses is to be treated as having arisen, and b any person who has made, and any employee who has received, a payment or reimbursement of expenses calculated in accordance with the approval must make all the returns which they would have had to make if the approval had never been given in relation to such expenses.

5 If the revocation notice revokes the approval from a later day—

a any liability to tax that would have arisen in respect of the payment or reimbursement of expenses if the approval had ceased to have effect on that day in relation to such expenses is to be treated as having arisen, and b any person who has made, and any employee who has received, a payment or reimbursement of expenses calculated in accordance with the approval must make all the returns which they would have had to make if the approval had ceased to have effect in relation to such expenses on that day.