Priority where other deductions required
36.—(1) Where an employer is required to deduct repayments from a payment under regulation 35 but the aggregate of the deduction and any deductions on account of income tax and national insurance contributions exceeds the amount of the payment he shall make the deductions on account of income tax and national insurance first, and the amount of the repayment required to be deducted shall be the remaining balance.
(2) Where an employer is required to deduct repayments from a payment under regulation 35 and is also required to comply with—
(a)one or more attachment of earnings order made under the Judgements Enforcement (Northern Ireland) Order 1981(1) or the Magistrates' Courts (Northern Ireland) Order 1981(2);
(b)one or more deduction from earnings order made under the Child Support (Collection and Enforcement) Regulations (Northern Ireland) 1992(3); or
(c)one or more of both types of order,
paragraph (3) shall apply.
(3) An employer shall deduct repayments as if they were amounts required to be deducted pursuant to an attachment of earnings order which-
(a)was not made to secure payments under a maintenance order;
(b)was the most recent attachment of earnings not so made; and
(c)specifies a protected earnings rate equal to the protected earnings rate specified in the most recent attachment of earnings order not so made, or in the most recent deduction from earnings order, which specifies such a rate, unless there is no such order.