39Withdrawal of penalty reminder notices

#### 39 Withdrawal of penalty reminder notices 39 Withdrawal of penalty reminder notices > > (1) An appropriate officer may withdraw a penalty reminder notice before the due date for payment under the notice. > > > (2) The following provisions have effect in relation to an alleged offence, if a penalty reminder notice for the alleged offence is withdrawn in accordance with this section— > > > > > (a) the amount that was payable under the notice ceases to be payable, > > > > > (b) any amount that has been paid under the notice is repayable to the person by whom it was paid, > > > > > (c) further proceedings in respect of the alleged offence may be taken against any person (including the person on whom the notice was served) as if the notice had not been issued.