1. These Regulations may be cited as the Employment Allowance (Increase of Maximum Amount) Regulations 2016 and come into force on 6th April 2016.
2. In section 1(2)(a) of the National Insurance Contributions Act 2014 (employment allowance for national insurance contributions), for “£2,000” substitute “£3,000”.
David Evennett
George Hollingbery
Two of the Lords Commissioners of Her Majesty’s Treasury
25th January 2016