Cessation of employer eligibility
This section has no associated Explanatory Memorandum
3.—(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 day(1) which falls after 30th September 2021.”.
(1)
“Qualifying day” is defined in section 154 of the 1992 Act and section 150 of the 1992 NI Act.