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Universal Social Charge Regulations 2011

12 Application of determinations of rate cut-off points for subsequent USC years

(1) A determination of the rate cut-off points appropriate to an employee for any USC year under Regulation 8, or an amended determination under Regulation 11, shall have effect for each subsequent USC year as if a separate determination had been made for each such year and the notice of determi nation and the certificate of rate cut-off points shall state that the rate cut-off points indicated on the notice and certificate shall have effect for that USC year and for each subsequent USC year.

(2) Paragraph (1) shall not preclude an employee from requesting a separate determination of rate cut-off points under Regulation 8 for any of the USC years after the first USC year and, where such a separate determination is made, a notice of such determination shall be sent to that employee.

(3) Regulation 11 shall, with the necessary modification, apply in relation to each USC year after the first USC year included in a notice or certificate sent under paragraph (1) as it applies in relation to the first USC year.