Correction of notice by Inland Revenue
This section has no associated Explanatory Notes
45(1)The Inland Revenue may amend a notice given under paragraph 44 so as to correct obvious errors or omissions in the notice.
(2)A correction under this paragraph must be made by a notice given to the employer company.
(3)No correction may be made under this paragraph more than 9 months after the day on which the notice under paragraph 44 was given to the Inland Revenue.
(4)A correction under this paragraph is of no effect if the employer company, within 3 months after the date of issue of the notice of correction, gives notice to the Inland Revenue rejecting the correction.