Commencement of employer cost cap and benefit information provisions4.

28th February 2014 is the day appointed for the coming into force of the following provisions of the Act

(a)

section 12(2), (3), (4), (5), (8) and (9) (employer cost cap), for the purposes of making Treasury directions under section 12(3) and Treasury regulations under section 12(5); and

(b)

section 14 (information about benefits) for all remaining purposes.