4D.—(1) Subject to subsection (4)(b), an employer on which a notice under section 4C is served may, within the period specified in the notice—

(a) provide the Minister with such information as the employer considers relevant to the deeming application, and

(b) request that the Minister provide the employer with information that—

(i) was provided as part of the deeming application, and

(ii) was not included with the notice under section 4C.

(2) Where the employer on which a notice under section 4C is served—

(a) is a natural person who is, at the time the notice is served, acting as an employer in respect of any employee, the employer may inform the Minister, in writing, of that fact within the period specified in the notice, or

(b) is not a natural person and is, at the time the notice is served, continuing to trade, the employer may inform the Minister, in writing, of that fact within the period specified in the notice.

(3) The information that an employer provides to the Minister under subsection (1)(a) may include the following:

(a) details of any payment made by the employer to a deeming applicant in respect of amounts relevant to the deeming application;

(b) where the deeming application relates to an amount referred to in subparagraph (i), (ii), (iii)(III) or (iv) of section 6(2)(a), the extent to which the employer disputes an amount, or part of an amount, to which the deeming application relates.

(4) Where an employer requests information under subsection (1)(b) within the period specified in the notice under section 4C—

(a) the Minister shall, within 21 days from the day on which the request is received, provide the employer with the information where—

(i) the information can be provided in a manner (including in redacted or anonymised form) that ensures that personal data, other than the personal data of the deeming applicant and the employer, are not provided with the information, and

(ii) the Minister is satisfied that the information requested is relevant and that it is appropriate, in all the circumstances, to provide the information, and

(b) the period within which the employer may provide the Minister with information under subsection (1)(a) shall stand suspended on the day the request is made and shall resume on the day on which the Minister, in writing—

(i) provides the employer with the information, or

(ii) confirms that there is no such information relevant to the application.]