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(1)No employer shall be liable to any levy imposed under this Act in respect of any establishment situated wholly or mainly within an area designated as an enterprise zone under Schedule 32 to the M1Local Government, Planning and Land Act 1980; and for the purposes of any levy order such an establishment shall be treated as if it were not carrying on business.
(2)No levy shall be imposed under this Act by reference to emoluments paid or payable to an employee whose employment is carried on at or from such an establishment as is mentioned in subsection (1) above.
(3)An employer shall not be obliged to comply with a requirement imposed under section 6 above in respect of an establishment or employee if—
(a)at the time the requirement is imposed the establishment is situated as mentioned in subsection (1) above or, as the case may be, the employee’s employment is carried on at or from such an establishment, or
(b)the requirement relates to a period during which the establishment was so situated or, as the case may be, the employee’s employment was so carried on.
(4)The Secretary of State may by order made by statutory instrument provide that this section shall not apply in relation to such employees or such establishments as he may specify in the order or shall apply to them with such modifications as he may so specify . . . F1
(5)An order made by virtue of subsection (4) above shall be subject to annulment by a resolution of either House of Parliament.
Textual Amendments
F1Words repealed by Employment Act 1989 (c. 38, SIF 43:1), ss. 22(4), 29(4), Sch. 4 para. 14, Sch. 7 Pt. I
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