[236D Withdrawal of stop notices]
Finance Act 2014 (2014 c 26) | Legislation

[236D  Withdrawal of stop notices]

[(1)     A person subject to a stop notice may make a request for the notice to cease to have effect in relation to that person if the person—

(a)     does not intend to promote, and has not promoted, arrangements that fall within the description of arrangements specified in the notice or proposals for such arrangements,

(b)     considers that the conditions for specifying the description of arrangements (see section 236A(2)) were not met, or

(c)     considers that there are other reasons for it

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