# The Employer’s Contributions Re-imbursement Regulations 1996, Regulation 8: Deductions from contributions payments


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.

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Source: https://www.legislation.gov.uk/uksi/1996/195/regulation/8 (the official version)
Page: https://openlegislation.uk/employers-contributions-re-imbursement-regulations-1996/regulation-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.