(1) If, owing to irregular payment of emoluments, an employee is not entitled to receive emoluments in the last income tax month of the year, the employer may make any such repayment of tax to the employee, as may be appropriate, having regard to the employee's cumulative emoluments for the year in question and the corresponding cumulative tax relating to such emoluments. The employer shall use the appropriate revenue payroll notification as the basis for the calculation of any such tax to be repaid.

(2) Paragraph (1) shall apply only where a revenue payroll notification is sent or made available to the employer and where tax is deductible by reference to cumulative emoluments and cumulative tax.