6 Nomination of liabilities by taxpayer.

Notwithstanding Regulation 3 or 4, a person may, at any time but not later than 30 days after the issue of a notice to him or her under subsection (2A) of the principal section, by notice in writing to the Collector-General request that the repayment concerned be set against liabilities (other than any amount referred to in paragraph (d) of the definition of “taxhead”) in an order nominated by the person and the Collector-General shall arrange accordingly.