Withdrawal of offer or acceptance 10 10 Withdrawal of offer or acceptance 1 In relation to the formation of a contract— (a) an offer, whether or not an irrevocable offer, may be withdrawn by the offeror if notification of the withdrawal takes effect before, or at the same time as, notification of the offer takes effect, and 15 (b) an acceptance may be withdrawn by the offeree if notification of the withdrawal takes effect before, or at the same time as, notification of the acceptance takes effect.