27 Certificate of tax deducted.

(1) Within 46 days from the end of the year the employer shall give to the employee a certificate showing the total amount of the emoluments paid by the employer to or on behalf of the employee during the year, the amount of the employee's tax credits and standard rate cut-off point and the total net tax deducted from the emoluments.

(2) In the case of an employee taken into employment after the beginning of the year, the certificate shall include any emoluments paid to the employee by any previous employer during the year and any tax deducted from those emoluments, being emoluments and tax which the employer giving the certificate was required to take into account for the purposes of deducting or repaying tax in the case of the emoluments paid by him or her.

(3) A certificate shall be given under this Regulation to every employee who is in the employer's employment on the last day of the year and from whose emoluments any tax has been deducted during the year.