Deductions from payments to the Commissioners
5. An employer who is entitled to a payment determined in accordance with regulation 3 may recover such payment by making one or more deductions from the aggregate of the amounts specified in sub-paragraphs (i) to (iv) of regulation 4(2)(b) except where and in so far as—
(a)those amounts relate to earnings paid before the beginning of the income tax month or income tax quarter in which the payment of statutory shared parental pay was made;
(b)those amounts are paid by the employer later than six years after the end of the tax year in which the payment of statutory shared parental pay was made;
(c)the employer has received payment from the Commissioners under regulation 4; or
(d)the employer has made a request in writing under regulation 4 that the payment to which the employer is entitled in accordance with regulation 3 be paid and the employer has not received notification by the Commissioners that the request is refused.