15 Special provisions for notices and certificates.

(1) A determination of the amount of the tax credits and standard rate cut-off point appropriate to an employee for any year under paragraph (1) of Regulation 10 shall, if the inspector deems it proper, have effect for each subsequent year as if a separate determination had been duly made for each such year.

(2) Where the inspector has made a determination of the amount of the tax credits and standard rate cut-off point and the determination is to have effect for each subsequent year under the provisions of paragraph (1) of this Regulation, the notice of determination and the certificate or certificates of tax credits and standard rate cut-off point shall state that the amount of tax credits and standard rate cut-off point indicated thereon shall have effect for that year and for each subsequent year.

(3) The provisions of paragraph (2) of this Regulation shall not preclude an employee from requiring the inspector to determine the amount of the tax credits and standard rate cut-off point for any of the years after the first year included in a notice issued in accordance with the provisions of that paragraph and to [send, make available or cause to make available]¹ to the employee concerned a notice of such determination, and the provisions of Regulation 12 shall apply to any such determination.

(4) The provisions of Regulation 13 shall apply in relation to each year after the first year included in a notice, certificate or certificates [issued, made available or caused to have been made available]² under paragraph (2) of this Regulation as they apply in relation to the first year.

(5) The provisions of paragraphs (3) and (4) of this Regulation shall, with the necessary modifications, apply to any new determination of the amount of the tax credits and standard rate cut-off point for any year under Regulation 12 or Regulation 13 as if it were a determination under paragraph (1) of Regulation 10.