Prospective
(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.
Commencement Information
I1S. 382 not in force at Royal Assent, see s. 409(2)