Finance Act 2014
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Change 1
236I Publication where stop notice automatically withdrawn
(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)).
236I Publication where stop notice automatically withdrawn
(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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