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The Employer’s Contributions Re-imbursement Regulations (Northern Ireland) 1996
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- 1996 No. 30
- Regulation 9
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Payments to employers by the Department
9.—(1) If the amount an employer is or would otherwise be entitled to deduct under regulation 8 exceeds the amount of his contributions payments in respect of earnings paid in an income tax period the Department shall, if the employer requests him to do so in writing, pay the employer an amount equal to such excess.
(2) If an employer is not liable to pay any contributions payments in an income tax period but would otherwise be entitled to deduct an amount under regulation 8 and the Department is satisfied that this is the case the Department shall, if the employer requests him to do so in writing, pay the employer such amount.
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