169 HMRC power to withdraw notice to file a tax return
Finance Act 2016 (2016 c 24) | Legislation

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

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