The appropriate officer may by notice notify a person who is liable to pay any income tax charged on any unemployment benefit, jobseeker's allowance or income support—
of the amount on which the tax is charged, or
of an alteration in an amount previously notified under paragraph (a) or this paragraph.
A notification under subsection (1) must—
state its date of issue, and
state that the person notified may object to the notification by notice given within 60 days after that date.
A notification under subsection (1)(b) cancels the previous notification concerned.
An objection to a notification under subsection (1) may be made later than 60 days after its date of issue if, on an application for the purpose—
the appropriate officer is satisfied—
that there was a reasonable excuse for not objecting before the end of the 60 days, and
that the application was made without unreasonable delay after the end of the 60 days, and
the officer gives consent in writing.
If the officer is not so satisfied, the officer is to refer the application for determination by the tribunal.