Section 106 | Notices of underpayment: further provision

(1)Where a notice of underpayment relates to more than one underpaid individual, the notice may identify the individuals by name or by description.

(2)A notice of underpayment must specify, for each underpaid individual to whom it relates—

(a)the relevant day in relation to the individual;

(b)the sum due to the individual on that day and how that sum was calculated;

(c)the period or periods, or event or events, in respect of which it was due;

(d)the statutory pay provision under or by virtue of which it was due;

(e)the fact that any period for payment of that sum to be made ended without the sum having been paid;

(f)the required sum in respect of the individual and (if different from the sum mentioned in paragraph (b)) how that sum was calculated.