3N.I.Provision may be made by regulations for requiring an employer to give notice to the [F1Inland Revenue]—
(a)when an earner’s employment becomes or ceases to be contracted-out employment; and
(b)when an earner’s employment in contracted-out employment begins or ends.
Textual Amendments
F1Words in Sch. 1 para. 3 substituted (24.3.1999 for certain purposes and otherwise 1.4.1999) by S.I. 1999/671, arts. 1(2)(b), 3(1), Sch. 1 para. 77(3); S.R. 1999/149, art. 2(c), Sch. 2