SCHEDULES
SCHEDULE 5Enterprise management incentives
Part 7Notification of option to inland revenue
Correction of notice by Inland Revenue
45
1
F1An officer of Revenue and Customs 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 F1an officer of Revenue and Customs.
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 F1an officer of Revenue and Customs rejecting the correction.