This Section provides for the Secretary of State to issue a replacement notice of underpayment where an earlier notice has been withdrawn under section 111.
	Subsection (1) provides that the Secretary of State may issue a replacement notice if they consider that the same condition has been met that led to them issuing the withdrawn notice under subsection (1) of Section 103.
	Subsection (2) sets out that the replacement notice may not relate to any individual to whom the original notice did not relate.
	Subsection (3) provides that the claim period for a replacement notice is the period beginning with the claim period for the original notice and ending with the day on which the replacement notice was issued. A replacement notice may therefore relate to sums that have become due since the day on which the original notice was issued.
	Subsection (4) states that the replacement notice must set out the differences between it and the original notice that it is reasonable for the Secretary of State to consider are material and explain the effect of such a notice as set out in Section 113. Subsection (5) however states that failure to comply with subsection (4) does not make the replacement notice ineffective.
	Subsection (6) provides that if Secretary of State withdraws a replacement notice, they can’t issue a further replacement notice as a result of the withdrawal. Subsection (7) however provides that otherwise nothing in this Section affects the ability of Secretary of State to issue notices of underpayment in relation to any underpaid individual.
Part 5: Enforcement of Labour Market Legislation Notice of Underpayment Section 112 – Replacement notice of underpayment