Notification to Department
This section has no associated Explanatory Memorandum
8.—(1) Where a notice under paragraph 1 is given to a person who is believed to be the liable person’s employer but is in fact not, the person receiving the notice must notify the Department of that fact in writing, at the address specified in the notice, as soon as reasonably practicable after the notice was given.
(2) Where a person who is the liable person’s employer is required to make deductions under a notice under paragraph 1 and the liable person ceases to be in that employment, the employer must notify the Department of that fact in writing, at the address specified in the notice, within 10 days after the day on which the liable person ceases to be in that employment.