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Legislation
Finance Act 2014

Crossheading Conduct notices

  • Section 237 Duty to give conduct notice
  • Section 237A Duty to give conduct notice: defeat of promoted arrangements
  • Section 237B Duty to give further conduct notice where provisional notice not complied with
  • Section 237C When a conduct notice given under section 237A(8) is “provisional”
  • Section 237D Judicial ruling upholding asserted tax advantage: effect on conduct notice which is provisional
  • Section 238 Contents of a conduct notice
  • Section 239 Section 238: supplementary
  • Section 239A Conduct notices: transferees
  • Section 240 Amendment , withdrawal or reissue of conduct notice
  • Section 241 Duration of conduct notice
  1. Conduct notices
  2. Amendment , withdrawal or reissue of conduct notice

Section 240 | Amendment , withdrawal or reissue of conduct notice

From legislation.gov.uk

(1)This section applies where a conduct notice has been given to a person.

(2)An authorised officer may at any time amend the notice.

(3)An authorised officer—

(a)may withdraw the notice if the officer thinks it is not necessary for it to continue to have effect, ...

(b)Repealed

(4)An authorised officer may (instead of amending the notice) withdraw the notice and give a new conduct notice.

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