Regulation 4 Recovery

Within 60 days of his being required to make a return in accordance with regulation 3, the scheme employer shall pay to the Board an amount equal to the aggregate amount of the shortfall shown in the return.

Subject to these Regulations, the amount payable to the Board pursuant to paragraph (1) above shall be recoverable from the scheme employer as if it were an amount of tax which the scheme employer was liable under regulation 40 or 41 of the principal Regulations^f1 to pay to the collector.