Section 198 — Injury Prevention, Rehabilitation, and Compensation Act 2001: Residual Claims levy where 2 or more employers

198 Residual Claims levy where 2 or more employers (1) If a person's earnings as an employee for a tax year are paid by 2 or more employers, and those earnings exceed the specified maximum,— (a) each employer must pay a Residual Claims levy on all such earnings paid by the employer (up to the specified maximum); but (b) each employer may apply in writing to the Corporation for a pro rata refund, taking into account the specified maximum and the proportions of levy paid and payable by the employers in respect of the person's earnings. (2) An employer is not entitled to a refund under subsection (1)(b) after the expiry of 4 years from the date on which the relevant statement for the tax year is required to be delivered by the employer. Subsection (1) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ a tax year ” for the words “ an income year ” . Subsection (2) was amended, as from 1 April 2005, by section YA 2 Income Tax Act 2004 (2004 No 35) by substituting the words “ tax year ” for the words “ income year ” .