# Income Tax (Earnings and Pensions) Act 2003, Paragraph 45

Extent: E+W+S+N.I.

(1) An 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 an 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 an officer of Revenue and Customs rejecting the correction.

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Source: https://www.legislation.gov.uk/ukpga/2003/1/schedule/5/paragraph/45 (the official version)
Page: https://openlegislation.uk/income-tax-earnings-and-pensions-act-2003/schedule-5/paragraph-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.