Regulation 8 Deductions from contributions paymentsC1

An employer who is entitled to deduct an amount determined in accordance with regulation 5 or 6 may do so by making one or more deductions from his contributions payments except where and insofar as—

(a)

those contributions payments are made more than six years after the end of the year in which he first became entitled to make the deduction;

(b)

that amount has been repaid to him by the Secretary of State;

(c)

he has made a request in writing under regulation 9 that an amount be paid to him and he has not received notification by the Secretary of State that the request is refused.

Annotations

Modifications

C1: Reg. 8: transfer of functions (1.4.1999) by Social Security Contributions (Transfer of Functions, etc.) Act 1999 (c. 2), ss. 1(2), 28(3), Sch. 2; S.I. 1999/527, art. 2(b), Sch. 2