13.—(1) An application for the determination of any issue referred to in regulation 12 shall be made in a form approved for the purpose by the Commissioners.
(2) Where such an application is made by an employee, it shall—
(a)be made to an officer of Revenue and Customs within six months of the earliest day in respect of which entitlement to additional statutory paternity pay is in issue;
(b)state the period in respect of which entitlement to additional statutory paternity pay is in issue; and
(c)state the grounds (if any) on which the applicant’s employer had denied liability for additional statutory paternity pay in respect of the period specified in the application.