382Effect and validity of correction notice(1)

If a correction is made under section 381—

(a)

the original decision is to be treated as not having been made;

(b)

the decision is to be treated for all purposes as having been made on the day the correction notice is issued.

(2)

If a correction is not made—

(a)

the original decision continues to have effect;

(b)

section 381 and this section do not affect anything done in pursuance of or in relation to the decision.

(3)

Where a correction notice is issued in relation to a decision to which section 375 applies, section 376 applies to the correction notice as if it were a decision to which section 375 applies.

(4)

Where a correction notice is issued in relation to a decision to which section 378 or 379 applies, the section in question applies to the correction notice as if it were a decision to which that section applies.

(5)

Where regulations under section 380(2)(c) specify a description of decision, they must make provision that corresponds to section 376, 378 or 379 for questioning the validity of a correction notice issued in relation to a decision of that description.

(6)

The validity of a correction notice may not be questioned in any legal proceedings except to the extent provided by virtue of this section.