16 Subsidiary relevant emoluments of employee

(1) If—

(a) an employer makes a payment of relevant emoluments in respect of overtime or other extra earnings to or on behalf of an employee whose main relevant emoluments are paid weekly, and

(b) that payment is made at an earlier date in the week than the date on which the main relevant emoluments are paid,

the employer shall repay no USC to the employee on the occasion of that payment, notwithstanding that USC may be repayable under Regulation 15.

(2) Regulations 15, 17, 21 and 22 shall have effect as if the payment of rel evant emoluments referred to in paragraph (1)(a) is made on the same day in that week as the day on which the main relevant emoluments are paid.