# The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994, Regulation 6A: Payments to employers by the Board


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.

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