Article 3 Recovery by deduction from contributions payments
An employer may recover an amount determined in accordance with article 2 in respect of any income tax month by making one or more deductions from his contributions payments for that or any following income tax month within 6 years from the end of the tax year in which he became entitled to recover that amount, except where and insofar as—
that amount has been repaid to him by or on behalf of the Secretary of State under article 4; or
he has made a request in writing under article 4 that that amount be repaid to him, and he has not received notification by or on behalf of the Secretary of State that the request is refused.
A deduction from contributions payments made in accordance with paragraph (1) shall be disregarded for the purposes of determining whether an employer has discharged any liability of his in respect of Class 1 contributions.