{
  "url": "https://openlegislation.uk/draft-equality-act-2010-equal-pay-audits-regulations-2014/schedule/paragraph-15",
  "json_url": "https://openlegislation.uk/draft-equality-act-2010-equal-pay-audits-regulations-2014/schedule/paragraph-15.json",
  "legislation": "ukdsi/2014/9780111117330",
  "legislation_title": "The Equality Act 2010 (Equal Pay Audits) Regulations 2014",
  "legislation_url": "https://openlegislation.uk/draft-equality-act-2010-equal-pay-audits-regulations-2014",
  "path": "schedule/paragraph/15",
  "kind": "paragraph",
  "number": "15",
  "heading": "The exemption period: existing micro-businesses",
  "text": "(1) The exemption period, in relation to an existing micro-business, is the period beginning with the commencement date and ending when the business is treated as ceasing to be a micro-business for the purpose of this paragraph or (if sooner) the day 10 years after the commencement date.\n(2) A business is treated as ceasing to be a micro-business for the purpose of this paragraph on the day after the assessment period if, during an assessment period, the number of days when the business is not a micro-business is greater than the number of days when the business is a micro-business.\n(3) An “assessment period”, in relation to an existing micro-business, is a period of 6 months beginning with—\n(a) the first day after the commencement date on which the business ceases to be a micro-business; or\n(b) where, during an earlier assessment period, the number of days when the business is not a micro-business is less than or equal to the number of days when the business is a micro-business—\n(i) the day after the end of the earlier assessment period, if on that day the business is not a micro-business; or\n(ii) the first day after the end of the earlier assessment period on which the business ceases to be a micro-business, in any other case.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukdsi/2014/9780111117330/schedule/paragraph/15",
    "retrieved_at": "2026-10-30T15:12:35.714882+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."
}