Succession of employer

Where an employer is succeeded by another employer, in relation to any matter arising after the succession, the succeeding employer shall be responsible for doing anything which the previous employer would have been liable to do under these Regulations if the succession had not taken place: Provided that the succeeding employer shall not be liable for the payment of any contribution which was deductible from wages paid to any employed person before the succession unless it was also deductible from earnings paid to such person after the succession took place or for the payment of any corresponding employer’s contribution.