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14.—(1) If within 14 days of the end of any income tax period the employer has paid no amount of earnings-related contributions to the Collector under paragraph 10 or 11 for that income tax period and the Collector is unaware of the amount, if any, which the employer is liable so to pay, the Collector may give notice to the employer requiring him to render, within 14 days, a return in the prescribed form showing the amount of earnings-related contributions which the employer is liable to pay to the Collector under that paragraph in respect of the income tax period in question.
(2) Where a notice given by the Collector under sub-paragraph (1) extends to two or more consequent income tax periods, the provisions of this Schedule shall have effect as if those income tax periods were one income tax period.
(3) If the Collector is not satisfied that an amount of earnings-related contributions paid to him under paragraph 10 or 11 for any income tax period is the full amount which the employer is liable to pay to him, the Collector may give a notice under sub-paragraph (1) despite the payment of that amount.
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