Empty P45 datasets

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Symptom
It was possible to create empty datasets for P45 tax data. This was causing an error during Payroll Snapshot Creation. The tax code for P45 was not marked as a mandatory field.
Also it was necessary to maintain either of P45/P46 tax data, as per the requirement.
Other terms
P45, P46, Previous Employment, Tax code
Reason and Prerequisites
It [...]