Regulation 4 Exemption for existing micro-businesses and new businesses
(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.