132(1)  The Ministry must give an end of year certificate to a reservist in respect of whom the Ministry was required to prepare or maintain a deductions working sheet.

132(2)  The certificate must be given before 1st June following the end of the tax year to which it relates.

132(3)  The certificate must show–

(a)the tax year to which it relates,

(b)the reservist's name,

(c)the reservist's national insurance number, if known,

(d)the total amount of reserve pay paid by the Ministry to the reservist during the tax year,

(e)the total tax deducted from the reserve pay,

(f)the force in which the reservist was serving, and

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