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5. If, during the year of assessment 2003-04, an officer of the Board considers that a person—
(a)is not a small employer in respect of the year of assessment 2004-05; but
(b)is treated as paying PAYE income to less than 250 employees at the specified date in respect of that year;
the officer shall give notice to that person that he is not entitled to an incentive payment under these Regulations for the year of assessment 2004-05.
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