128.—(1) This regulation applies if a determination by the Inland Revenue or the [F1tribunal] under regulation 125, 126 or 127 is found to be inappropriate because the actual circumstances are different from the circumstances by reference to which it was made.
(2) The Inland Revenue must amend the determination.
(3) The Inland Revenue must give notice of the amended determination to the reservist and the Ministry.
(4) Regulations 126 and 127 apply in relation to an amended determination as they apply in relation to a determination under regulation 126(2).
Textual Amendments
F1Word in reg. 128(1) substituted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 1(2), Sch. 2 para. 109