137.—(1) On making any payment of holiday pay, a fund must give the recipient a certificate showing the following particulars.
(2) The particulars are—
(a)the recipient’s name,
(b)the recipient’s national insurance number, if known,
(c)the tax year in which the payment is made,
(d)the date of the payment,
(e)the amount of the payment, and
(f)the amount of tax deducted on making the payment.