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50. Where an employer sends a certificate under regulation 23(1) of the Income Tax Regulations (form P45) if on the date of the certificate he–
(a)has received notice that the employee is a borrower as described in regulation 34(1); and
(b)he has not received notice from the Board under regulation 34(3) requiring him to cease making deductions on and after a date which is before the date on which he ceased to employ the employee
he shall include in the statement a statement that the employee is a borrower.
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