5.—(1) If the total amount which an employer is or would otherwise be entitled to deduct under regulation 4 exceeds the total amount which theemployer is liable to pay by way of primary and secondary Class 1 contributions in respect of the earnings paid in an income tax month, and theSecretary of State is satisfied that that is so, then provided that the employer has in writing requested him to do so, the Secretary of State shall pay theemployer such amount as the employer was unable to deduct.
(2) If an employer is not liable to pay any primary or secondary Class 1 contributions but would otherwise be entitled to deduct an amount underregulation 4, and the Secretary of State is satisfied that that is so, then provided the employer has in writing requested him to so do, the Secretary ofState shall pay the employer that amount.