{
  "url": "https://openlegislation.uk/draft-employment-allowance-excluded-persons-regulations-2020",
  "json_url": "https://openlegislation.uk/draft-employment-allowance-excluded-persons-regulations-2020.json",
  "id": "ukdsi/2020/9780111192139",
  "title": "The Employment Allowance (Excluded Persons) Regulations 2020",
  "short_title": "Employment Allowance (Excluded Persons) 2020",
  "long_title": "These Regulations amend the National Insurance Contributions Act 2014 (c. 7) (“the Act”). Section 1 of the Act allows a secondary contributor to claim an employment allowance towards their liability to pay secondary Class 1 National Insurance contributions. Section 2 of the Act contains exceptions and in particular provides that certain persons are not able to qualify for an employment allowance.",
  "citation": "Draft 2020, ISBN 9780111192139",
  "type": "ukdsi",
  "year": "2020",
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      "heading": "Amendment to the National Insurance Contributions Act 2014",
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      "extent": null,
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      "title": "National Insurance Contributions Act 2014",
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  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
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}