Supplementary statements and claims
9.—(1) When a payment has been made to a training provider under regulation 8(5) on an interim claim in advance, the training provider shall deliver a supplementary statement under this regulation to the Board within 4 months after the end of the period for which the claim was made.
(2) The supplementary statement shall be a statement correcting (or confirming) the estimate of the amount deductible given in accordance with regulation 8(4), and—
(a)shall be for the same period as the interim claim in advance, and
(b)may not be based on an estimate but shall show the payments actually made during the period covered by the statement.
(3) If the supplementary statement shows that the amount deductible was less than the payment made under regulation 8(5), then the training provider shall repay the amount of the difference to the Board with the statement.
(4) If the supplementary statement shows that the amount deductible was greater than the payment made under regulation 8(5), then the supplementary statement shall constitute an interim claim; and the Board shall pay to the training provider—
(a)the amount of the difference if they are satisfied that the amount claimed was deductible during the period covered by the statement, or
(b)any lesser amount established to their satisfaction if they are not so satisfied.
(5) If in respect of an interim claim on which a payment has been made under regulation 8(5) a training provider fails to deliver a supplementary statement within the time required by this regulation—
(a)the Board shall make no further payment in respect of any interim claim in advance until the supplementary statement has been received; and
(b)the amount of that payment shall immediately be recoverable by the Board in the same manner as tax charged by an assessment on the training provider which has become final and conclusive.