Section 169 | HMRC power to withdraw notice to file a tax return

(1)Section 8B of TMA 1970 (withdrawal of notice under section 8 or 8A) is amended as follows.

(2)In subsection (2) for the words from “the person” to the end substitute “ HMRC may withdraw the notice (whether at the request of the person or otherwise) ”.

(3)In subsection (3) for “no request may be made” substitute “ the notice may not be withdrawn ”.

(4)In subsection (4) omit “, on receiving a request,”.

(5)In subsection (6)(b) for “agree with the person” substitute “ determine ”.

(6)In paragraph 17A of Schedule 55 to the Finance Act 2009 (penalty for failure to make returns etc), in sub-paragraph (1)(b) for the words from the beginning to “withdraw” substitute “ HMRC decide to give P a notice under section 8B withdrawing ”.

(7)The amendments made by this section have effect in relation to any notice under section 8 or 8A of TMA 1970 given in relation to the 2014-15 tax year or any subsequent year (and it is immaterial whether the notice was given before or after the passing of this Act).