Section 112 | Replacement notice of underpayment

(1)If the Secretary of State—

(a)gives a notice of withdrawal to a person under section 111, and

(b)is of the opinion referred to in section 103(1) in relation to any individual specified in the notice which is being withdrawn (“the original notice”),

the Secretary of State may at the same time give a fresh notice of underpayment to the person (a “replacement notice”).

(2)The replacement notice may not relate to any individual to whom the original notice did not relate.

(3)The claim period for a replacement notice (see section 105(1)) is the period—

(a)beginning with the claim period for the original notice, and

(b)ending with the day on which the replacement notice is given.

Accordingly, the replacement notice may relate to sums that became due after the day on which the original notice was given.

(4)The replacement notice must—

(a)set out the differences between it and the original notice that it is reasonable for the Secretary of State to consider are material, and

(b)explain the effect of section 113.

(5)Failure to comply with subsection (4) does not make the replacement notice ineffective.

(6)Where a replacement notice is withdrawn under section 111, no further replacement notice may be given under subsection (1) as a result of the withdrawal.

(7)Nothing in this section affects any power that exists apart from this section to give a notice of underpayment in relation to any underpaid individual.