Payments to employers by the Commissioners
This section has no associated Explanatory Memorandum
6. The Commissioners shall pay the employer such amount as the employer was unable to deduct where—
(a)the Commissioners are satisfied that the total amount which the employer is or would otherwise be entitled to deduct under regulation 5 is less than the payment to which the employer is entitled in accordance with regulation 3 in an income tax month or income tax quarter; and
(b)the employer has in writing requested the Commissioners to do so.