The Statutory Maternity Pay (Compensation of Employers) and Miscellaneous Amendment Regulations 1994

[F1Payments to employers by the BoardE+W+S

6A.  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.]

Textual Amendments