11 Amendment of rate cut-off points

(1) If a determination of rate cut-off points under Regulation 8 is found not to be appropriate because the actual circumstances are different from the circumstances by reference to which the determination was made, the Revenue Commissioners may, and if so required by the employee shall, by reference to the actual circumstances, cause the previous determination to be amended.

(2) If an employee is aggrieved by a determination of rate cut-off points under Regulation 8, or by an amended determination under paragraph (1), he or she may give notice of his or her objection, stating the grounds of the objection, not later than 31 December in the USC year to which the determination relates.

(3) The Revenue Commissioners shall consider the employee’s objection and either—

(a) send an amended determination of rate cut-off points to the employee, or

(b) notify the employee of their decision not to amend the determination of rate cut-off points.

(4) The employee concerned may appeal—

(a) an amended determination sent to the employee under paragraph (3)(a), or

(b) a decision of the Revenue Commissioners under paragraph (3)(b) not to amend a determination of rate cut-off points,

within 21 days of the date on which the amended determination is so sent, or as the case may be, the decision is so notified to the employee, and the appeal may be made to the Appeal Commissioners and may be heard and determined by one Appeal Commissioner.

(5) The Appeal Commissioners shall determine the rate cut-off points having regard to the matters set out in Regulation 8(3) and, subject to paragraph (1), their determination shall be final.

(6) (a) Where a determination of rate cut-off points under Regulation 8 is amended pursuant to paragraph (1) or (3)(a), as the case may be, the Revenue Commissioners shall send to the employer a new certificate of rate cut-off points that includes the amended determination and the employer shall then use the new certificate.

(b) The Revenue Commissioners shall send a notice of the amended determination referred to in subparagraph (a) to the employee not later than the date on which a new certificate of rate cut-off points is sent to the employer in accordance with that subparagraph.