Introduction
Structure of these notes
Background
Overview of
Increase in the rates of
A scheme to help new businesses in targeted areas of the United Kingdom
Summary
Territorial Extent and Application
Commentary on Sections
Part 1: Increases in rates
Section 1: Class 1 contributions
Section 2: Class 4 contributions
Section 3: Increased product of additional rates to be paid into National Insurance Fund
Part 2: Regional secondary contributions holiday for new businesses
Section 4: “Holiday” for new businesses
Section 5: Starting a new business
Section 6: Qualifying employees
Section 7: The appropriate amount
Section 8: Making of deductions or refunds
Section 9: Retention of records
Section 10: Anti-avoidance
Section 11: Interpretation of Part 2
Part 3: General
Section 12: Abbreviations of Act
Section 13: Commencement
Section 14: Extent
Financial Effects of the Act
Commencement
Hansard References
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