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21.—(1) An employer making a deduction from earnings for the purposes of these Regulations must notify the liable person in writing of—
(a)the amount of the deduction including any amount deducted for administrative costs under regulation 20(9); and
(b)how that amount was calculated.
(2) Such notification must be given or sent not later than the pay-day on which the deduction is made or, where that is impracticable, not later than the following pay-day.
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