Regulation 6A Payments to employers by the BoardF1
If, in an income tax month or an income tax quarter—
(a)
the total amount that the employer is entitled to deduct under regulation 6 is less than the amount which the employer is entitled to recover under regulation 4;
(b)
the Board is satisfied that this is so; and
(c)
the employer has so requested in writing,
the Board shall pay to the employer the sum that the employer is unable to deduct under regulation 6.
Annotations
Textual amendments
- F1
Regs. 4-6A substituted for regs. 4-6 (6.4.2003) by Statutory Maternity Pay (Compensation of Employers) Amendment Regulations 2003 (S.I. 2003/672), regs. 1(1), 4