Regulation 11 Self-employed persons: start-up periods

A self-employed person does not have to meet the condition in regulation 9(1)(b) or (c) in respect of—

A “start-up period” is the period of 12 months following the commencement by the self-employed person of any trade, profession or vocation.

A self-employed person cannot rely on a second or subsequent start-up period (in relation to the commencement by that person of a new trade, profession or vocation) unless F2at least 48 months have passed since the end of the previous start-up period.

In paragraph (3) “the previous start-up period” is the period during which the person did not have to meet the condition in regulation 9(1)(b) F3or (c).