10.—(1) The Department must discharge a notice under paragraph 1 if the outstanding amount is paid.
(2) The Department may discharge a notice under paragraph 1 if—
(a)it appears to the Department that the notice is defective,
(b)it appears to the Department that the notice is ineffective or that some other method of recovering the outstanding amount would be more effective, or
(c)the liable person agrees with the Department to pay the outstanding amount by another method.
(3) A notice may be regarded as defective for the purposes of sub-paragraph (2)(a) where—
(a)it fails comply with paragraph 1(2), and
(b)that failure has made it impracticable for the employer to comply with the duties under this Schedule.
(4) Where a notice is discharged under sub-paragraph (1) or (2), the Department must give notification of the discharge to the liable person and the employer concerned.
(5) Where a notice is discharged under sub-paragraph (2)(b) or (c), paragraph 6 nevertheless continues to apply in relation to any amount not yet paid to the Department.