Paragraph 45

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.

A correction under this paragraph must be made by a notice given to the employer company.

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 an officer of Revenue and Customs.

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 an officer of Revenue and Customs rejecting the correction.