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.