[Regulations under section 80EA may—
(a) make provision about notices to be given, evidence to be produced and other procedures to be followed by employees and employers;
(b) make provision requiring employers or employees to keep records;
(c) make provision for the consequences of failure to give notices, to produce evidence, to keep records or to comply with other procedural requirements;
(d) make provision for the consequences of failure to act in accordance with a notice given by virtue of paragraph (a);
(e) make special provision for cases where an employee has a right which corresponds to a right
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