Finance Act 1967 (c. 54)

SCHEDULES.

SCHEDULE 12 Supplementary and Additional Provisions with respect to Selective Employment Tax

Set-off of payments

14 Where a deduction from any payment to an employer is made under paragraph 12 or 13 of this Schedule in respect of a previous payment to that employer, the amount of that previous payment, or a part thereof equal to the amount of the deduction, shall not be otherwise recoverable from that employer.