F1Part IV

Annotations:
Amendments (Textual)

Miscellaneous

97 Foreign compensators: duties of intended recipient.

1

Where, immediately before the making of the compensation payment, the compensator is not resident and does not have a place of business in Northern Ireland, any deduction, payment or other thing which would, apart from this section, fall to be made or done under the recoupment provisions by the compensator shall instead be made or done by the intended recipient and references to the compensator shall be construed accordingly.

2

The Department may by regulations make such provision as it considers expedient for the purpose of modifying the recoupment provisions in their application in such a case.