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Legislation
Finance Act 2014

Crossheading Stop notices

  • Section 236A Power to give stop notices
  • Section 236B Effect of stop notices
  • Section 236C Quarterly returns
  • Section 236D Withdrawal of stop notices
  • Section 236E Appeal against decision not to withdraw stop notice
  • Section 236F Suspension of stop notice pending appeal
  • Section 236G Automatic withdrawal of certain stop notices
  • Section 236H Publication
  • Section 236I Publication where stop notice automatically withdrawn
  • Section 236J Disclosure to clients and intermediaries
  • Section 236K Notification of interested persons by HMRC
  1. Stop notices
  2. Publication where stop notice automatically withdrawn

Section 236I | Publication where stop notice automatically withdrawn

From legislation.gov.uk

(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)).

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