Finance Act 2016
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Change 1
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 (3) In subsection (3) for “no request may be made” substitute “ the notice may not be withdrawn ”.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).
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 (3) In subsection (3) for “no request may be made” substitute “ the notice may not be withdrawn ”.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).
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