Statutory Instruments
Social Security
Made
4th March 2020
Coming into force
6th April 2020
These Regulations are made by the Treasury in exercise of the power to amend the employment allowance provisions(1) conferred by section 5(1)(b) of the National Insurance Contributions Act 2014(2).
A draft of this instrument was laid before Parliament in accordance with section 5(5) of the National Insurance Contributions Act 2014 and approved by a resolution of each House of Parliament.
Employment allowance provisions is defined by section 1(7) of the National Insurance Contributions Act 2014 (c.7).