This section applies to regulations under section 5 of the National Insurance Contributions Act 2014 (power to amend the employment allowance provisions) made on or after 19 March 2020 and before the end of the period of 2 years beginning with the day on which this Act is passed.

Section 5(5) to (9) of that Act (Parliamentary procedure) does not apply to such regulations but a statutory instrument containing such regulations is subject to annulment in pursuance of a resolution of either House of Parliament.

But subsection (2) does not apply to regulations falling within section 5(1)(a) of that Act which decrease a person’s employment allowance for a tax year below £4,000 (accordingly, section 5(5) of that Act continues to apply to a statutory instrument containing such regulations).