(1) A participating employer in a registered scheme shall give written notice to the approved trustee of the scheme of the date of payment of relevant income of each relevant employee of the employer when the employee becomes a scheme member.

(2) A participating employer in a registered scheme shall give written notice to  the approved trustee of the scheme of any change of

(a) the employer's business address including electronic mail, telephone number or facsimile number, if any;

(b) the residential address, telephone number or date of payment of relevant income of each relevant employee of the employer; and

(c) The employer's name as shown in the participation certificate issued under regulation 100 to the employer, within thirty days of the change.