Cessation of employer eligibility3
1
Regulation 3 (funding of eligible employers’ liabilities by HMRC) is amended as follows.
2
In paragraph (1)—
a
in sub-paragraph (b), after “13th March 2020”, insert “and no later than 30th September 2021”;
b
after “subject to paragraphs (2)”, insert “, (2A)”.
3
After paragraph (2) insert—
2A
A reimbursement amount does not include any amount paid to an employee in respect of a qualifying day5 which falls after 30th September 2021.