5.—(1) The employer must notify the liable person in writing of—
(a)the amount of a deduction under paragraph 3 or 4(1) to (3), and
(b)if a deduction is made under paragraph 4(5), the amount of that deduction.
(2) A notification under this paragraph must be given no later than the pay-day on which the deduction is made or, where that is impracticable, no later than the following pay-day.
(3) The employer must, within 28 days of receiving a written request from the liable person, provide the person with an explanation in writing of how the amount of a deduction under paragraph 3 was calculated.