Regulation 6 Amendment of regulation 12 of the Collection and Enforcement RegulationsI1

After paragraph (3) of regulation 12 of the Collection and Enforcement Regulations (amount to be deducted by employer) there shall be inserted the following paragraph—

“(3A)

Where on any pay-day the liable person receives a payment of earnings covering a period longer than the period by reference to which the normal deduction rate is set, the employer shall, subject to paragraph (2), make a deduction from the net earnings paid to that liable person on that pay-day of an amount which is in the same proportion to the normal deduction rate as that longer period is to the period by reference to which that normal deduction rate is set.”.