2. For paragraphs (2) and (3) of regulation 10 (provisions relating to the determination of amount paid by way of or paid as on account of benefit) there shall be substituted the following paragraphs–E+W+S
“(2) Where an employee has given notice in writing to the Secretary of State under paragraph (1) above that he does not accept that an amount specified in the recoupment notice is correct, the Secretary of State shall make a decision as to the amount of jobseeker’s allowance or, as the case may be, income support paid in respect of the period to which the prescribed element is attributable or, as appropriate, in respect of so much of the protected period as falls before the date on which the employer complies with Regulation 6 above.
(2A) The Secretary of State may revise either upon application made for the purpose or on his own initiative a decision under paragraph (2) above.
(2B) The employee shall have a right of appeal to an appeal tribunal constituted under Chapter I of Part I of the 1998 Act against a decision of the Secretary of State whether as originally made under paragraph (2) or as revised under paragraph (2A) above.
(2C) The Social Security and Child Support (Decisions and Appeals) Regulations 1999 shall apply for the purposes of paragraphs (2A) and (2B) above as though a decision of the Secretary of State under paragraph (2A) above were made under section 9 of the 1998 Act and any appeal from such a decision were made under section 12 of that Act.
(2D) In this Regulation “the 1998 Act" means the Social Security Act 1998.
(3) Where the Secretary of State recovers too much money from an employer under these Regulations the Secretary of State shall pay to the employee an amount equal to the excess.”.