13 Amendments of amount of tax credits and standard rate cut-off point.

(1) If either or both the amount of tax credits and standard rate cut-off point is found not to be appropriate because the actual circumstances are different from the circumstances by reference to which it was determined by the inspector or the Appeal Commissioners, the inspector may, and if so required by the employee shall, by reference to the actual circumstances, amend, by way of increase or reduction, the previous determination.

(2) After the inspector has amended the determination of the amount of tax credits and standard rate cut-off point, he or she shall [give, make available or cause to make available]¹ notice of the new determination to the employee not later than the date on which a new certificate of tax credits and standard rate cut-off point or new tax deduction card, as the case may be, is sent to the employer under Regulation 14.

(3) The provisions of Regulation 12 regarding objections and appeals shall apply in relation to the amended determination as they applied in relation to the previous determination.