We may amend or revoke a direction after it is given.

Where we intend to amend a direction, we will follow the same process as for giving a direction, in particular:

• we will give notice of our intention to amend a direction before taking any further action,
• the notice of intention to amend a direction will follow the same process and contain the same information as if we were intending to give a direction (see above), and
• in making our decision as to whether to amend a direction, we will consider any representations made by the AO during the period specified for representations in the notice.