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Regulation 4 Exemption for existing micro-businesses and new businesses

Original text. Later amendments are not shown.

(1)

A tribunal must not, within the applicable exemption period, order a respondent to carry out an audit in relation to persons employed for the purposes of a business where the respondent is carrying on that business and the business is—

(a)

an existing micro-business, or

(b)

a new business.

(2)

The Schedule defines “micro-business” and “new business” and the exemption period applicable for each.