SCHEDULES
SCHEDULE 19Large businesses: tax strategies and sanctions
PART 3Sanctions for persistently unco-operative large businesses
43Special measures notices
1
A special measures notice—
a
may be withdrawn by a designated HMRC officer at any time by giving a further notice to the head of the UK group, and
b
expires, if not previously withdrawn, at the end of the period of 27 months beginning with the relevant day.
2
“The relevant day” means the later of—
a
the day on which the special measures notice was given, and
b
the day on which it was last confirmed under paragraph 44.