442Employer to give certified statement

442 Employer to give certified statement (1) An employer must give the certified statement required under section 441 to the Authority within 28 days after receiving the notice or such longer period as is specified in the notice. (2) For the purposes of subsection (1), if the rateable remuneration specified in a certified statement given by an employer under that subsection is incorrect, the provision of the certified statement is not compliance with that subsection. (a) an employer does not comply with subsection (1); or (b) the Authority considers that a certified statement given by an employer is incorrect— the Authority may estimate the rateable remuneration paid or payable by the employer in respect of a specified premium period.