This regulation applies if a trade dispute began, but did not end, before a change to which regulation 102 (succession to a business etc) applies took place.

The former employer must comply with regulations 64(8) (trade disputes: payments to Revenue) and 75 (additional return in case of trade dispute) as though the time limit of 42 days ran out on the date on which the change took place.

The new employer is liable to repay, in accordance with regulation 64, any tax that was withheld in the tax year in which the change took place by the former employer.

The new employer may recover from the Board of Inland Revenue an amount repayable under paragraph (3), as if it were an amount recoverable under regulation F267G(3)(b) F1, as adjusted by regulation 67H(2) where appropriate, (payments to and recoveries from HMRC for each tax period by Real Time Information employers) or, as the case may be, 68(3)(b) (periodic payments to and recoveries from Revenue).

But any amount recovered under paragraph (4) must be ignored when determining how much the new employer must pay or can recover under regulation F367G or 68.