Part IIProvisions applicable to all repayments

Interpretation

9.—(1) In this Part—

(2) For the purposes of this Part a repayment shall be considered to have been paid by the borrower and received by the Department as follows:

(a)where an amount is paid by the borrower directly to the Department, a repayment of that amount shall be considered to have been received by it on the date on which the amount is in fact received;

(b)where the Board has notified the Department that an amount has become payable to the Board in respect of a year of assessment under Part III, a repayment of that amount shall be considered to have been received by it on 31st January following the year of assessment, whether or not the borrower has in fact paid any or all of that amount to the Board; and;

(c)where an amount is deducted by an employer under Part IV that amount shall be aggregated with all other such amounts deducted in the same year of assessment and repayments of the aggregate amount shall be considered to have been received by the Department in equal instalments received on the days during the year of assessment which are—

(i)the last days of a month,

(ii)days after the date on which the Department has given notice — under regulation 11(5)(b) that payment should be deducted, and

(iii)days before the date on which it has given notice under regulation 11(5)(e) that payment should cease to be deducted.

(1)

1992 C. 7, amended by the Social Security (Incapacity for Work) (Northern Ireland) Order 1994 S.I. 1994/1898 (N.I. 12), Articles 3 to 5, 7 to 8, 10 to 12 and Schedules 1 and 2.