11. Amendment of rate cut-off points

(1) If the rate cut-off points are found not to be appropriate because the actual circumstances are different from the circumstances by reference to which they were determined by the Revenue Commissioners or the Appeal Commissioners, the Revenue Commissioners may, and if so required by the employee shall, by reference to the actual circumstances, amend the previous determination.

(2) After the Revenue Commissioners have amended a determination under paragraph (1), the Revenue Commissioners shall give, make available or cause to be made available notice of the new determination to the employee not later than the day on which a new revenue payroll notification is sent or made available to the employer under Regulation 10.

(3) The provisions of Regulation 9 regarding objections and appeals shall apply in relation to an amended determination as they apply to a determination under Regulation 8.

(4) Where a determination of the Revenue Commissioners or of the Appeal Commissioners is amended after a revenue payroll notification has been issued, the Revenue Commissioners shall send or make available to an employer, and the employer shall thereafter use the information on, a revenue payroll notification which reflects the amended determination.