# The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, Regulation 6: Deductions from payments to the Board


An employer who is entitled to recover an amount under regulation 4 may do so by making one or more deductions from the aggregate of the amounts specified in sub-paragraphs (a) to (e) of regulation 5(1), except where and insofar as—
(a) those amounts relate to earnings paid before the beginning of the income tax month or income tax quarter in which the payment of statutory maternity pay was made;
(b) those amounts are paid by him later than six years after the tax year in which the payment of statutory maternity pay was made;
(c) the employer has received advance funding from the Board in accordance with an application under regulation 5; or
(d) the employer has made a request in writing under regulation 5 that the amount which he is entitled to recover under regulation 4 be paid to him and he has not received notification by the Board that such request is refused.

---
Source: https://www.legislation.gov.uk/uksi/1994/1882/regulation/6 (the official version)
Page: https://openlegislation.uk/statutory-maternity-pay-compensation-of-employers-and-miscellaneous-amendment-regulations-1994/regulation-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.