25.—(1) The appropriate authority must discharge a notice where the recoverable amount is no longer outstanding.
(2) The appropriate authority may discharge a notice where—
(a)the notice appears to it to be defective;
(b)the notice appears to it to be ineffective or that some other method of recovering the recoverable amount would be more effective; or
(c)the liable person agrees with the appropriate authority to pay the recoverable amount by another method.
(3) A notice may be considered to be defective for the purpose of paragraph (2)(a) where it does not comply with the requirements of regulation 18(2) and such failure to comply has made it impracticable for an employer to comply with the employer’s obligations under these Regulations.
(4) Notification of the discharge of the notice under paragraph (1) or (2) must be given or sent to the liable person and the employer from whom deductions from the liable person’s earnings were being made.
(5) Where a notice is discharged by virtue of paragraph (2)(b) or (c) regulation 21 nevertheless applies in respect of any deductions made in respect of the employment but not yet paid to the appropriate authority.