(1) An inspector may give notice to an employer requiring the employer to send a return of any emoluments paid by the employer to or on behalf of an employee for any year or any pay period, being emoluments which are not paid to or on behalf of the employee until after the end of that year, or emoluments paid during that pay period, as the case may be, and any such return shall be sent to the inspector within the time limited in the notice.

(2) In this Regulation, "pay period" has the same meaning as it has in Regulation 11(3).