Section 27J(2)

The record required by subsection (1) must include— the amount of qualifying tips, gratuities and service charges paid at, or otherwise attributable to, the place of business; the amount of those qualifying tips, gratuities and service charges— that the employer allocated to workers of the employer at the place of business; that the employer arranged to be allocated to workers of the employer at the place of business by an independent tronc operator in accordance with section 27F.

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Source: legislation.gov.uk · retrieved 2026-09-04