Deductions from payments to the Commissioners5
An employer who is entitled to a payment determined in accordance with regulation 3 may recover such payment by making one or more deductions from the aggregate of the amounts specified in sub-paragraphs (a) to (d) of regulation 4(1) except where and in so far as—
a
those amounts relate to earnings paid before the beginning of the income tax month or income tax quarter in which the payment of additional statutory paternity pay was made;
b
those amounts are paid by the employer later than six years after the end of the tax year in which the payment of additional statutory paternity pay was made;
c
the employer has received payment from the Commissioners under regulation 4; or
d
the employer has made a request in writing under regulation 4 that the payment to which the employer is entitled in accordance with regulation 3 be paid and the employer has not received notification by the Commissioners that the request is refused.