[8B Withdrawal by HMRC of notice [to file] under section 8 or 8A]
Taxes Management Act 1970 (1970 c 9) | Legislation

[8B  Withdrawal by HMRC of notice [to file] under section 8 or 8A]

[(1)     This section applies to a person who is given a notice [to file] under section 8 or 8A.

(2)     Before the end of the withdrawal period, [HMRC may withdraw the notice (whether at the request of the person or otherwise)].

(3)     But [the notice may not be withdrawn] if—

(a)     the person has made a return under section 8 or 8A in

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