1206U
In forceThe final special employment advance deduction
Volume 4Chapter 3, Part 3.12A to Chapter 6 (sections 1157A to 1263), Schedule 1A
Chapter 3General provisions relating to payability and rates
Part 3.16BSpecial employment advance deductions
1206U The final special employment advance deduction
(1)
If a special employment advance deduction that would otherwise be deducted from a person’s rate exceeds the part of the special employment advance that the person has not yet repaid (by previous deductions under this Part or otherwise), the amount of that special employment advance deduction is to be equal to the part that the person has not yet repaid.
(2)
This section has effect subject to section 1206V.
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