# The Profit-Related Pay (Shortfall Recovery) Regulations 1988, Regulation 4: Recovery


Any such amount shall be payable by the scheme employer to the Board within 60 days of his being required by the Board to make a return in accordance with regulation 3 and, subject to these Regulations, shall be recoverable from the scheme employer as if it were an amount of tax which the scheme employer was liable under regulation 26 of the Principal Regulations to pay to the Collector.

---
Source: https://www.legislation.gov.uk/uksi/1988/640/regulation/4 (the official version)
Page: https://openlegislation.uk/profit-related-pay-shortfall-recovery-regulations-1988/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.