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Legislation
Finance Act 2026

Crossheading Content, requirements and withdrawal of notices

  • Section 184 Content and requirements of notices
  • Section 185 Restriction on disclosure of notices
  • Section 186 Excepted information
  • Section 187 Tribunal approval of notices
  • Section 188 Withdrawal of notices
  1. Content, requirements and withdrawal of notices
  2. Withdrawal of notices

Section 188 | Withdrawal of notices

From legislation.gov.uk

An officer of Revenue and Customs may withdraw an information notice by notifying the recipient in writing.

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