F1Payments to employers by the Board6A.
If, in an income tax month or an income tax quarter—
(a)
the total amount that the employer is entitled to deduct under regulation 6 is less than the amount which the employer is entitled to recover under regulation 4;
(b)
the Board is satisfied that this is so; and
(c)
the employer has so requested in writing,
the Board shall pay to the employer the sum that the employer is unable to deduct under regulation 6.