"PART IVMISCELLANEOUSForeign compensators: duties of intended recipient21.???(1) Where, immediately before the making of the compensation payment, the compensator is not resident and does not have a place of business in Northern Ireland, any deduction, payment or other thing which would, apart from this paragraph, fall to be made or done under the recoupment provisions by the compensator shall inst" . . . .