After Regulation 13 in Schedule 1th ere shall be inserted the following Regulation—

“Recording of Class 1A contributions 13A.

Not later than 75 days after the end of the year in respect of which a Class 1A contribution is payable, every employer who is liable topay such a contribution—

(a)

shall, if he has not already done so in accordance with or as mentioned in Regulation 6, prepare a deductions working sheet in respect of the year immediately following the year in respect of which that contribution is payable and in respect of the employee by reason of whose employment the car was made available; and

(b)

shall record on the deductions working sheet for that employee, in addition to any particulars required under Regulation 13(6), the following particulars, namely—

(i)

the appropriate category letter indicated by the Secretary of State for recording the amount of the Class 1A contributions payable by anemployer, and

(ii)

the amount of the Class 1A contribution which the employer has calculated as being payable by him in accordance with section 4A(4) of the Act in respect of the employee and car in question, and he shall retain the deductions working sheet for not less than three years after the end of the year in which the Class 1 A contribution is payable.”.