# The Social Security (Contributions) Regulations 2001, Paragraph 3


(1) Where an election to which this Schedule applies has been made, the secondary contributor shall notify the employed earner to whom any of his liabilities are transferred by the election of—
(a) any transferred liability that arises;
(b) the amount of any transferred liability that arises; and
(c) the contents of any notice of withdrawal by the Board of any approval that relates to the election.
(2) The secondary contributor shall notify the employed earner of the matters set out in sub-paragraph (1)(a) and (b) as soon as reasonably practicable.
(3) The secondary contributor shall notify the employed earner of the matters set out in sub-paragraph (1)(c) within 14 days of receipt of the notice of withdrawal in question.

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Source: https://www.legislation.gov.uk/uksi/2001/1004/schedule/5/paragraph/3 (the official version)
Page: https://openlegislation.uk/social-security-contributions-regulations-2001/schedule-5/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.