Part 10
Automatic deductions
Automatic deductions
158Life of deduction notices
Every deduction notice shall remain in force until revoked.
The Commissioner may revoke any deduction notice by giving to the person to whom the notice was given—
- a notice of revocation; or
- a new deduction notice in respect of the liable person.
A person who has chosen under section 129 to pay financial support by way of automatic deduction under this Part may at any time choose, in a way acceptable to the Commissioner, to stop automatic deduction.
In that case, the Commissioner must revoke any relevant deduction notice under subsection (2)(a) unless section 130 or 131 applies.
Notes
- Section 158(3): inserted, on , by section 51 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).
- Section 158(4): inserted, on , by section 51 of the Taxation (Annual Rates for 2015–16, Research and Development, and Remedial Matters) Act 2016 (2016 No 1).