531AZ Repayments of, and recovery of unpaid, income levy.

(1) Where any income levy in relation to an employee, remains unpaid for the tax year 2009 or 2010 and is not otherwise recovered, the provisions of section 531AY in relation to—

(a) the making of notional emoluments and the apportionment of those emoluments, and

(b) the adjustment of tax credits and the standard rate cut-off point,

shall apply to the recovery of any under-payment of income levy as they apply to the recovery of any underpayment of universal social charge.

(2) Repayments of income levy paid for the tax years 2009 and 2010 shall, to the extent that insufficient income levy has been paid in 2011 or a later year, be made out of universal social charge.