{
  "url": "https://openlegislation.uk/coronavirus-act-2020/section-74",
  "json_url": "https://openlegislation.uk/coronavirus-act-2020/section-74.json",
  "legislation": "ukpga/2020/7",
  "legislation_title": "Coronavirus Act 2020",
  "legislation_url": "https://openlegislation.uk/coronavirus-act-2020",
  "path": "section/74",
  "kind": "section",
  "number": "74",
  "heading": "Power under section 5 of the National Insurance Contributions Act 2014",
  "text": "(1) This section applies to regulations under section 5 of the National Insurance Contributions Act 2014 (power to amend the employment allowance provisions) made on or after 19 March 2020 and before the end of the period of 2 years beginning with the day on which this Act is passed.\n(2) Section 5(5) to (9) of that Act (Parliamentary procedure) does not apply to such regulations but a statutory instrument containing such regulations is subject to annulment in pursuance of a resolution of either House of Parliament.\n(3) But subsection (2) does not apply to regulations falling within section 5(1)(a) of that Act which decrease a person's employment allowance for a tax year below £4,000 (accordingly, section 5(5) of that Act continues to apply to a statutory instrument containing such regulations).",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2020/7/section/74",
    "retrieved_at": "2026-10-29T09:02:07.434984+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}