Version Superseded: 18/04/2005
Point in time view as at 13/06/2003.
Income Tax (Earnings and Pensions) Act 2003, Cross Heading: Correction of notice by Inland Revenue is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
45(1)The Inland Revenue 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 the Inland Revenue.
(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 the Inland Revenue rejecting the correction.
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