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.U.K.
(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.
Textual Amendments
F1Words in Act substituted (18.4.2005) by Commissioners for Revenue and Customs Act 2005 (c. 11), s. 53(1), Sch. 4 para. 102(1); S.I. 2005/1126, art. 2(2)(h)