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The Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996
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- Northern Ireland Statutory Rules
- 1996 No. 30
- Regulation 8
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Deductions from contributions payments
8. An employer who is entitled to deduct an amount determined in accordance with regulation 5 or 6 may do so by making one or more deductions from his contributions payments except where and in so far as—
(a)those contributions payments are made more than 6 years after the end of the year in which he first became entitled to make the deduction;
(b)that amount has been repaid to him by the Department;
(c)he has made a request in writing under regulation 9 that an amount be paid to him and he has not received notification by the Department that the request is refused.
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