2. In regulation 97 of the principal Regulations(1) (offsetting) after paragraph (1) there shall be inserted the following paragraph—
“(1A) Where an amount has been deducted under regulation 104(1)(2) (sums to be deducted in calculating recoverable overpayments) an equivalent sum shall be offset against any arrears of entitlement under the subsequent determination except to the extent that the sum exceeds the arrears and shall be treated as properly payable on account of them.”
Regulation 97 was amended by regulation 12 of S.R. 1992 No. 141
Regulation 104 is substituted by regulation 5 of these Regulations