11.—(1) Subject to paragraphs (3) and (4) and Article 36(3), the following, namely—
(a)any decision of the Department under Article 9 or this Article, whether as originally made or as revised under Article 10; and
(b)any decision under this Chapter of an appeal tribunal or a Commissioner,
may be superseded by a decision made by the Department, either on an application made for the purpose or on the Department’s own initiative.
(2) In making a decision under paragraph (1), the Department need not consider any issue that is not raised by the application or, as the case may be, did not cause the Department to act on its own initiative.
(3) Regulations may prescribe the cases and circumstances in which, and the procedure by which, a decision may be made under this Article.
(4) Paragraph (1)(a) does not apply in the case of a decision of the Department under paragraph (1)(c) of Article 9 where the relevant statutory provision within the meaning of that Article is section 115B or 115C of the Administration Act (liability of directors, etc. for company’s contributions).
(5) Subject to paragraph (6) and Article 27, a decision under this Article shall take effect as from the date on which it is made or, where applicable, the date on which the application was made.
(6) Regulations may provide that, in prescribed cases or circumstances, a decision under this Article shall take effect as from such other date as may be prescribed.